DB Group Services (UK) Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• MacNiven v Westmoreland Investments Ltd
• East End Dwellings Company Ltd v Finsbury Borough Council

[See more]

• Foulser and Another v MacDougall (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow

REFERS TO

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Mayes v HM Revenue and Customs

CITES

• Street v Mountford
• East End Dwellings Company Ltd v Finsbury Borough Council

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• Astall and Another v HM Revenue and Customs
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)

COMMENTS

• Abbott v Philbin (Inspector of Taxes)

CONSIDERS

• Finance Act 1966 - Articles : S-25
• Income and Corporation Taxes Act 1970 - Articles : S-186
• Finance Act 1972

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• Finance Act 1972 - Articles : S-79
• Finance Act 1998
• Taxation of Chargeable Gains Act 1992
• Finance Act 2003
• Income and Corporation Taxes Act 1988 - Articles : S-416
• Finance Act 2004 - Articles : S-86
• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 2003
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Finance Act 1998
• Taxation of Chargeable Gains Act 1992

CITED in

• Tower Radio Ltd and another v Revenue and Customs Comrs
• TC03562: William Ferguson
• Advocate General for Scotland v Murray Group Holdings Ltd

REPORTED OPINION OF in

• [2014] STC 2278
• [2014] BTC 20

APPEAL RESOLVED in

• UBS AG and Another v Revenue and Customs Commissioners

REVERSED in

• UBS AG and Another v Revenue and Customs Commissioners

This document cites

• Abbott v Philbin (Inspector of Taxes)
• Mayes v HM Revenue and Customs
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• East End Dwellings Company Ltd v Finsbury Borough Council
• Astall and Another v HM Revenue and Customs



See all quotations

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Foulser and Another v MacDougall (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Street v Mountford
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)
• East End Dwellings Company Ltd v Finsbury Borough Council
• MacNiven v Westmoreland Investments Ltd
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Taxation of Chargeable Gains Act 1992
• Finance Act 1998
• Finance Act 2003