Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners

Core Citations

CITES

• Lawson v Serco Ltd; Botham v Ministry of Defence; Crofts v Veta Ltd
• Jones v First-tier Tribunal (Social Entitlement Chamber)
• MA (Somalia) and Others v Secretary of State for the Home Department

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• Eclipse Film Partners No 35 LLP v HM Revenue and Customs
• Ladd v Marshall
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Ensign Tankers (Leasing) Ltd v Stokes
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Moyna v Secretary of State for Work and Pensions
• Ramsay v Revenue and Customs Commissioners
• Procter & Gamble UK v HM Revenue and Customs
• R (Westminster City Council) v National Asylum Support Service
• Prenn v Simmonds
• Reardon Smith Line Ltd v Yngevar Hansen-Tangen (trading as H. E. Hansen-Tangen)
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Robinson v Secretary of State for Northern Ireland
• Farrell v Alexander
• Ensign Tankers (Leasing) Ltd v Stokes
• Newton v Commissioner of Taxation of Australia
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Reed v Nova Securities Ltd
• Lupton v F.A. & A.B. Ltd
• Thomson v Gurneville Securities Ltd
• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2014] BTC 503

CONSIDERED in

• The Queen (on the application of Alasdair Locke) v The Commissioners for HM Revenue and Customs
• Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners

REFERRED in

• The Queen (on the application of Alasdair Locke) v The Commissioners for HM Revenue and Customs
• Christopher Bernard Upham and Others v HSBC UK Bank Plc
• The Commissioners for HM Revenue and Customs v NCL Investments Ltd

CITED in

• Quentin v HMRC

APPLIED in

• R (on the application of Derry) v Revenue and Customs Commissioners

This document cites

• Procter & Gamble UK v HM Revenue and Customs
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Lupton v F.A. & A.B. Ltd
• Reed v Nova Securities Ltd
• R (Westminster City Council) v National Asylum Support Service



See all quotations

• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Reardon Smith Line Ltd v Yngevar Hansen-Tangen (trading as H. E. Hansen-Tangen)
• Overseas Containers (Finance) Ltd v Stoker
• Farrell v Alexander
• R v Secretary of State for the Environment, Transport and the Regions and Another, ex parte. Spath Holme Ltd
• Moyna v Secretary of State for Work and Pensions
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Robinson v Secretary of State for Northern Ireland
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Thomson v Gurneville Securities Ltd
• Ladd v Marshall
• Newton v Commissioner of Taxation of Australia
• Iswera v Inland Revenue Commissioner
• Ensign Tankers (Leasing) Ltd v Stokes
• River Wear Commissioners v Adamson and Others
• Eclipse Film Partners No 35 LLP v HM Revenue and Customs
• Prenn v Simmonds
• Ramsay v Revenue and Customs Commissioners
• Income and Corporation Taxes Act 1988
• Finance (No. 2) Act 1992
• Income Tax Act 1918
• Tribunals, Courts and Enforcement Act 2007
• MA (Somalia) and Others v Secretary of State for the Home Department
• Lawson v Serco Ltd; Botham v Ministry of Defence; Crofts v Veta Ltd
• Jones v First-tier Tribunal (Social Entitlement Chamber)