Eclipse Film Partners No 35 LLP v HM Revenue and Customs

Core Citations

CITED in

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

CONSIDERED in

• The Queen (on the application of Alasdair Locke) v The Commissioners for HM Revenue and Customs

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

REPORTED OPINION OF in

• [2012] TC 01963

This document cites

• Antaios Compania Naviera S.A. v Salen Rederierna A.B.
• Griffiths v J. P. Harrison (Watford) Ltd
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Snook v London and West Riding Investments Ltd
• Lupton v F.A. & A.B. Ltd



See all quotations

• Bank of Credit and Commerce International SA ((in Liquidation)) v Ali (No. 1)
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Overseas Containers (Finance) Ltd v Stoker
• HM Revenue and Customs v Halcyon Films LLP
• Garnac Grain Company Inc. v H. M. F. Faure & Fairclough Ltd
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Foskett v McKeown
• Tower MCashback LLP v HM Revenue and Customs
• Ensign Tankers (Leasing) Ltd v Stokes
• Thomson v Gurneville Securities Ltd
• Joachimson v Swiss Bank Corporation
• Iswera v Inland Revenue Commissioner
• Ensign Tankers (Leasing) Ltd v Stokes
• Ex parte White; Re Nevill
• Eclipse Film Partners No 35 LLP
• Gold Fields Mining and Industrial Ltd v GKN (United Kingdom) Plc and Another
• Consolidated Goldfields Plc v Commissioners of Inland Revenue ; Gold Fields Mining & Industrial Ltd v Same
• United Bank of Kuwait Plc v Prudential Property Services Ltd
• Eclipse Film Partners No 35 LLP v R & C Commissioners
• Icebreaker 1 LLP v HMRC
• Income and Corporation Taxes Act 1988
• Limited Liability Partnerships Act 2000
• Income Tax (Trading and Other Income) Act 2005
• Taxes Management Act 1970
• Limited Partnerships Act 1907
• Tower MCashback LLP v HM Revenue and Customs
• Re Sigma Finance Corporation (in Administrative Receivership)