GDF Suez Teesside Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2017] BTC 507
• [2017] STC 1622

APPEAL RESOLVED in

• GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs

AFFIRMED in

• GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs

REFERRED in

• The Union Castle Mail Steamship Company Ltd v The Commissioners for HM Revenue and Customs

CONSIDERED in

• The Union Castle Mail Steamship Company Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Timothy Wright (Respondent/Claimant) v Lewis Silkin LLP (Appellant/ Defendant)
• Mannai Investment Company Ltd v Eagle Star Life Assurance Company Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Norglen Ltd v Reeds Rains Prudential Ltd
• Macquarie International Investments Ltd v Glencore UK Ltd (No 2)



See all quotations

• Miskovic v Secretary of State for Work and Pensions
• Edwards (Inspector of Taxes) v Bairstow
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• Lloyd Cheyham & Company Ltd v Littlejohn & Company
• Jones v MBNA International
• GDF Suez Teesside Ltd (Formerly Teesside Power Ltd)
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Portland Gas Storage Ltd v Revenue and Customs Comrs
• Mabbutt
• Sword Services Ltd and Others v Revenue and Customs Commissioners
• Acornwood LLP and Others v Revenue and Customs Commissioners
• Spritebeam Ltd and another; Revenue and Customs Comrs v Versteegh Ltd; Revenue and Customs Comrs
• Finance Act 2004
• Finance Act 1996
• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• Finance Act 1998
• Companies Act 1985
• Companies Act 1989
• Finance Act 2003
• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Greene King Plc and another v Revenue and Customs Commissioners