HM Revenue and Customs v The GKN Group

Core Citations

CONSIDERS

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

[See more]

• Re H and R (Child Sexual Abuse: Standard of Proof)

REFERS TO

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue

CITES

• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)

CONSIDERS

• British and Commonwealth Holdings Plc v Quadrex Holdings Inc.
• Re H and R (Child Sexual Abuse: Standard of Proof)
• Heidelberg Graphic Equipment Ltd and Another v HM Revenue and Customs

[See more]

• Finance Act 1998 - Articles : S-31
• Finance Act 2004 - Articles : S-320
• Finance Act 2007 - Articles : S-107
• Income and Corporation Taxes Act 1988 - Articles : S-107
• Income and Corporation Taxes Act 1988 - Articles : S-231
• Income and Corporation Taxes Act 1988 - Articles : S-246A
• Rules of the Supreme Court (Revision) 1965
• Income and Corporation Taxes Act 1988

REFERRED in

• Lloyds TSB Insurance Services Ltd and Another v James Michael Shanley (Respondent/Claimant)
• GKN Holdings Plc v R & C Commissioners
• Dolphin Geophysical v Oranto Petroleum

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• Mr Richard Dee v Welsh Ambulance Services NHS Trust
• Clair Sellar-elliott v Dr Sarah Howling (Defendant/ Appellant)
• Oaxaca Ltd T/A Wahaca v QIC Europe Ltd
• Buttar Construction Ltd v Arshdeep
• Umbrella Care Ltd ((in Liquidation)) v Khair Un Nisa

CITED in

• Kwok Choon Chiang and Another v Mishcon De Reya
• Six Continents Ltd and Another v Inland Revenue Commissioners and Another
• Peak Hotels and Resorts Ltd (Claimant) (1) Tarek Investments Ltd and Others (Defendants) (1) Phrl Holdings Ltd (First Named Third Party) (2) Omar Sharif Amanat (Second Named Third Party) (3) Lalit Modi (Third Named Third Party)

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• Trebor Bassett Holdings Ltd ((in Liquidation)) and Others v Adt Fire and Security Plc Judgment No. 2 —Interim Payment

CONSIDERED in

• The Financial Conduct Authority (A Company Ltd by Guarantee) v Avacade Ltd ((in Liquidation)) (trading as Avacade Investment Options)
• UK Oil & Gas Investments Plc (2) Kimmeridge Oil & Gas Ltd (3) Magellan Petroleum (UK) Ltd (4) Horse Hill Developments Ltd (5) UKOG (GB) Ltd v Persons unknown Who are Protestors against the Exploration and/or Extraction of Mineral Oil or Relative Hydrocarbon or Natural Gas by the Claimant(s) and Who are Involved in the Following Acts or any of them:
• Asset Land Investments Plc v Financial Conduct Authority

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• Ternion St Kitts Ltd v DDM Properties Ltd
• The Companies Act (2016 Revision) and Trina Solar Ltd
• Roberts et Al v Bhagan and Medcorp Ltd
• Mootilal Ramhit and Sons Contracting Ltd v Trinidad and Tobago Housing Development
• Oaxaca Ltd T/A Wahaca v QIC Europe Ltd
• Buttar Construction Ltd v Arshdeep
• Rossetti Marketing Ltd and Another v Diamond Sofa Company Ltd
• Larson Higgins v MT Tajin
• Network Rail Infrastructure Ltd v Stephen Williams
• Tara-Mahalia Smith v Grande Cass. Management (Barbados) Ltd t/a Sandals Barbados Resort & Spa
• Antigua Commercial Bank v Denise Armstrong
• Bourne v Rudder
• Ternion St Kitts Ltd v DDM Properties Ltd
• AIS Pipework Ltd (formerly AIG Engineering Services Ltd) v Saxlund International Ltd
• Antigua Commercial Bank v Denise Armstrong
• The Companies Act (2016 Revision) and Trina Solar Ltd
• Tara-Mahalia Smith v Grand Cass Management

REPORTED OPINION OF in

• [2012] 3 All ER 111
• [2012] STC 953
• [2012] WLR D 15

[See more]

• [2012] BTC 35
• [2012] 1 WLR 2375

This document cites

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• British and Commonwealth Holdings Plc v Quadrex Holdings Inc.
• Re H and R (Child Sexual Abuse: Standard of Proof)



See all quotations

• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Heidelberg Graphic Equipment Ltd and Another v HM Revenue and Customs
• Re H and R (Child Sexual Abuse: Standard of Proof)
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 2007
• Finance Act 1998
• Finance Act 2003
• B (Children) (Care Proceedings: Standard of Proof) (CAFCASS intervening)
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Tratado de Lisboa por el que se modifican el Tratado de la Unión Europea y el Tratado constitutivo de la Comunidad Europea, firmado en Lisboa el 13 de diciembre de 2007