David McClean and Others v Andrew Thornhill QC

Core Citations

CONSIDERS

• Jenkinson (HM Inspector of Taxes) v Freedland
• Inland Revenue v Livingston

CONSIDERS

• Financial Services and Markets Act 2000 (Promotion of Collective Investment Schemes) (Exemptions) Order 2001
• Unfair Contract Terms Act 1977
• Income and Corporation Taxes Act 1988 - Articles : S-380

[See more]

• Unfair Contract Terms Act 1977 - Articles : S-2
• Taxes Management Act 1970 - Articles : SCH-3ZA
• Limitation Act 1980 - Articles : S-2
• Finance Act 1971 - Articles : S-41
• Unfair Contract Terms Act 1977 - Articles : S-11
• Taxes Management Act 1970
• Unfair Contract Terms Act 1977
• Financial Services and Markets Act 2000 (Promotion of Collective Investment Schemes) (Exemptions) Order 2001
• Ensign Tankers (Leasing) Ltd v Stokes
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Marson v Morton
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Lupton v F.A. & A.B. Ltd
• Wannell v Rothwell (Inspector of Taxes)
• Webb v Conelee Properties Ltd
• Andrew Brown & Others v Innovatorone Plc & Others
• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
• Iain Paul Barker v Baxendale Walker Solicitors (A Firm)and Another
• Integral Memory Plc v Watts
• Estill v Cowling Swift & Kitchin

REFERS TO

• Walls v Livesey
• (1) Jeffrey Herrmann (2) Mina Gerowin Herrmann v Withers LLP
• P&P Property Ltd v Owen White & Catlin LLP

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• ARBUTHNOTT and Others v FAGAN and FELTRIM UNDERWRITING AGENCIES Ltd and Others and Two Other Actions (1st Appeal) ARBUTHNOTT and Others v FAGAN and FELTRIM UNDERWRITING AGENCIES Ltd and Others and Two
• Levicom International Holdings B.v and Another v Linklaters

CITES

• Raiffeisen Zentralbank Österreich AG v Royal Bank of Scotland Plc
• Gestmin SGPS S.A. v Credit Suisse (UK) Ltd and Another
• Barclays Bank Plc v Grant Thornton UK LLP

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• Capita (banstead 2011) Ltd (Formerly Known as Fps Group Ltd and Another v Rfib Group Ltd
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• R (on the application of Graham Williams) v Powys County Council Colin Bagley (Interested Party)
• First Tower Trustees Ltd v CDS (Superstores International) Ltd
• Banca Nazionale del Lavoro SPA v Playboy Club London Ltd and Others
• Clavis Liberty Fund 1 LP (acting through Cowen) v Revenue and Customs Commissioners
• Law Society v Sephton & Company (A Firm)
• JEB Fasteners Ltd v Marks, Bloom & Company
• Commissioners of Customs and Excise v Barclays Bank Plc
• Al-Kandari v JR Brown & Company
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Peach Publishing Ltd v Slater & Company
• Caparo Industries Plc v Dickman
• Haward and Others v Fawcetts (A Firm) and Another
• Iswera v Inland Revenue Commissioner
• Icebreaker 1 LLP v HMRC
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Balogun v Boyes Sutton and Perry (A Firm)

APPLIES

• Hedley Byrne & Company Ltd v Heller & Partners Ltd
• Re Bank of Credit and Commerce International SA ((in Liquidation)) (No. 12)
• Queen Elizabeth's School Blackburn Ltd and Others v Banks Wilson Solicitors (A Firm)

[See more]

• Dean v Allin & Watts
• Jenkinson (HM Inspector of Taxes) v Freedland
• Steel and another v NRAM Ltd (formerly NRAM Plc)
• Andrew Cole & Others v Scion Ltd & Others
• Michael Halsall David McDermott and Others (Claimants) Champion Consulting Ltd and Others (Defendant)

REPORTED OPINION OF in

• [2022] STC 1110
• [2022] BTC 5

REFERRED in

• David McClean and Others v Andrew Thornhill KC

This document cites

• Banca Nazionale del Lavoro SPA v Playboy Club London Ltd and Others
• Steel and another v NRAM Ltd (formerly NRAM Plc)
• Balogun v Boyes Sutton and Perry (A Firm)
• Commissioners of Customs and Excise v Barclays Bank Plc
• Haward and Others v Fawcetts (A Firm) and Another



See all quotations

• Hedley Byrne & Company Ltd v Heller & Partners Ltd
• Barclays Bank Plc v Grant Thornton UK LLP
• (1) Jeffrey Herrmann (2) Mina Gerowin Herrmann v Withers LLP
• Lupton v F.A. & A.B. Ltd
• Queen Elizabeth's School Blackburn Ltd and Others v Banks Wilson Solicitors (A Firm)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Dean v Allin & Watts
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• R (on the application of Graham Williams) v Powys County Council Colin Bagley (Interested Party)
• Law Society v Sephton & Company (A Firm)
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• Levicom International Holdings B.v and Another v Linklaters
• Integral Memory Plc v Watts
• Al-Kandari v JR Brown & Company
• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
• Andrew Brown & Others v Innovatorone Plc & Others
• Raiffeisen Zentralbank Österreich AG v Royal Bank of Scotland Plc
• Ensign Tankers (Leasing) Ltd v Stokes
• Capita (banstead 2011) Ltd (Formerly Known as Fps Group Ltd and Another v Rfib Group Ltd
• Gestmin SGPS S.A. v Credit Suisse (UK) Ltd and Another
• Wannell v Rothwell (Inspector of Taxes)
• Jenkinson (HM Inspector of Taxes) v Freedland
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• JEB Fasteners Ltd v Marks, Bloom & Company
• Peach Publishing Ltd v Slater & Company
• Marson v Morton
• Iswera v Inland Revenue Commissioner
• Jenkinson (HM Inspector of Taxes) v Freedland
• Ensign Tankers (Leasing) Ltd v Stokes