Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Carreras Group Ltd v Stamp Commissioner

[See more]

• Pearn v Miller (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Johnston v Heath
• Furniss v Dawson; Murdoch v Dawson

CITES

• Ensign Tankers (Leasing) Ltd v Stokes
• Ensign Tankers (Leasing) Ltd v Stokes
• Lupton v F.A. & A.B. Ltd

[See more]

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Marson v Morton
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Snook v London and West Riding Investments Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)

CONSIDERS

• Income Tax (Trading and Other Income) Act 2005
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952 - Articles : S-526

CONSIDERED in

• R Alasdair James Dougall Locke v Commissioners for HM Revenue and Customs
• The Queen (on the application of Alasdair Locke) v The Commissioners for HM Revenue and Customs
• David McClean and Others v Andrew Thornhill QC

REFERRED in

• The Queen (on the application of Alasdair Locke) v The Commissioners for HM Revenue and Customs
• David McClean and Others v Andrew Thornhill KC
• Christopher Bernard Upham and Others v HSBC UK Bank Plc

[See more]

• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• Patrick Degorce v The Commissioners for HM Revenue and Customs

CITED in

• Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2015] BTC 10

This document cites

• Snook v London and West Riding Investments Ltd
• Lupton v F.A. & A.B. Ltd
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Furniss v Dawson; Murdoch v Dawson
• Marson v Morton
• Johnston v Heath
• Ensign Tankers (Leasing) Ltd v Stokes
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Pearn v Miller (HM Inspector of Taxes)
• Carreras Group Ltd v Stamp Commissioner
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Income Tax (Trading and Other Income) Act 2005
• Commissioners of Inland Revenue v Scottish Provident Institution