DV3 RS LP v Revenue and Customs Commissioners

Core Citations

CITES

• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Marshall (Inspector of Taxes) v Kerr
• East End Dwellings Company Ltd v Finsbury Borough Council

CONSIDERS

• Finance Act 2003 - Articles : S-44
• Finance Act 2003 - Articles : S-45
• Finance (No. 2) Act 2005 - Articles : S-49

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• Finance Act 2004 - Articles : S-296
• Finance Act 2004 - Articles : S-304
• Finance Act 2004 - Articles : S-326
• Finance Act 2006 - Articles : S-163
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners

REVERSES

• DV3 RS Ltd Partnership v HMRC

REPORTED OPINION OF in

• [2014] 1 WLR 1136

CONSIDERED in

• Project Blue Ltd (formerly Project Blue (Guernsey) Ltd) v Revenue and Customs Commissioners

CITED in

• Gilchrist (as trustee of the J P Gilchrist 1993 Settlement) v Revenue and Customs Comrs
• Michael Brown Bridget Brown v The Commissioners for HM Revenue & Customs

REFERRED in

• Project Blue Ltd v Revenue and Customs Commissioners