Glencore Energy UK Ltd v Revenue and Customs Commissioners

Core Citations

REFERS TO

• Bank Mellat v HM Treasury (No 2)
• Grace Bay II Holdings Sarl and Others v The Pensions Regulator ABF Ltd ((in Liquidation)) and Others (Interested Parties)
• Walapu v Revenue and Customs Commissioners

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• R Justice for Health Ltd v The Secretary of State for Health The NHS Confederation and Another (Interested Parties)
• London Borough of Enfield v Secretary of State for Transport
• R Mark Logan v London Borough of Havering

CONSIDERS

• Finance Act 2015
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-31
• Finance Act 1994

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• Value Added Tax Act 1994
• Taxes Management Act 1970
• Finance Act 2008 - Articles : SCH-36
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Oxfam v HM Revenue and Customs
• Revenue and Customs Commissioners v Noor
• Hok Ltd v Revenue and Customs Commissioners
• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• R (Davies) v Financial Services Authority
• R Falmouth and Truro Port Health Authority, ex parte South West Water Ltd
• R & J Birkett (t/a Orchards Residential Home and Others) v Revenue and Customs Commissioners

APPLIES

• The Queen (on the Application of Christopher Willford) v Financial Services Authority

REFERRED in

• Glencore Energy UK Ltd v Revenue and Customs Commissioners
• R (on the application of Archer and Another) v Revenue and Customs Commissioners
• The Queen (on the Application of AL) v Serious Fraud Office

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• Michael O’Higgins FX Class Representative Ltd v Barclays Bank Plc and Others
• R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs
• Mr Phillip Gwyn James Evans v Barclays Bank Plc and Others

CONSIDERED in

• Louis Smith v Director of Public Prosecutions
• CI2 Aviation Bermuda Ltd v Dr. Michael Bradshaw (as chairman of the Permanent Arbitration Tribunal)
• R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs

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• Donovan Brown v Minister of Labour and Social Security
• Louis Smith v Director of Public Prosecutions
• Mr Phillip Gwyn James Evans v Barclays Bank Plc and Others

REPORTED OPINION OF in

• [2017] BTC 20

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• London Borough of Enfield v Secretary of State for Transport
• R Mark Logan v London Borough of Havering
• Rhondda Cynon Taff County Borough Council v Watkins
• Wandsworth London Borough Council v Winder



See all quotations

• Walapu v Revenue and Customs Commissioners
• Grace Bay II Holdings Sarl and Others v The Pensions Regulator ABF Ltd ((in Liquidation)) and Others (Interested Parties)
• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• R Justice for Health Ltd v The Secretary of State for Health The NHS Confederation and Another (Interested Parties)
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Derek William Hankinson v HM Revenue and Customs
• R Falmouth and Truro Port Health Authority, ex parte South West Water Ltd
• Ex parte Preston (pet. all.)
• R (Davies) v Financial Services Authority
• Oxfam v HM Revenue and Customs
• The Queen (on the Application of Christopher Willford) v Financial Services Authority
• Glencore Energy UK Ltd v Revenue and Customs Commissioners
• R v Birmingham City Council, ex parte Ferrero Ltd
• Revenue and Customs Commissioners v Noor
• Hok Ltd v Revenue and Customs Commissioners
• R & J Birkett (t/a Orchards Residential Home and Others) v Revenue and Customs Commissioners
• Finance Act 2008
• Value Added Tax Act 1994
• Finance Act 1994
• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• Finance Act 2015
• Bank Mellat v HM Treasury (No 2)