Eastern Power Networks Plc and other companies v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 1998 - Articles : SCH-18
• Interpretation Act 1978
• Finance Act 2008 - Articles : SCH-36

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• Corporation Tax Act 2009
• Corporation Tax Act 2009 - Articles : S-130
• Corporation Tax Act 2009 - Articles : S-137
• Corporation Tax Act 2009 - Articles : S-153
• Corporation Tax Act 2009 - Articles : S-1139
• Corporation Tax Act 2010
• HM Revenue and Customs v Vodafone 2 (No 1)

REFERS TO

• Eastern Power Networks Plc and Others
• R & C Commissioners v South Eastern Power Networks Plc and Others

REPORTED OPINION OF in

• [2021] 1 WLR 4742
• [2021] STC 568
• [12/04/2021] TLR 1

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• [2021] BTC 9