HM Revenue and Customs v Halcyon Films LLP

Core Citations

CONSIDERS

• Farmer (Inspector of Taxes) v Bankers Trust International Ltd

REFERS TO

• Carr (Inspector of Taxes) v Armpledge Ltd ; Same v Fielden and Ashworth Ltd

CITES

• Golden Bay Cement Company Ltd v Commissioner of Inland Revenue
• Farmer (Inspector of Taxes) v Bankers Trust International Ltd

[See more]

• R.T.Z. Oil and Gas Ltd v Elliss

CONSIDERS

• Finance Act 2002 - Articles : S-101
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-138
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-140

[See more]

• Finance Act 2002 - Articles : S-100
• Finance Act 2002 - Articles : S-99
• Finance (No. 2) Act 1992 - Articles : S-42
• Finance (No 2) Act 1997 - Articles : S-48
• Films Act 1985 - Articles : SCH-1
• Finance Act 2002
• Finance (No 2) Act 1997
• Income Tax (Trading and Other Income) Act 2005
• Finance Act 2005

REPORTED OPINION OF in

• [2010] STC 1125
• [2010] BTC 515

This document cites

• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Farmer (Inspector of Taxes) v Bankers Trust International Ltd
• Farmer (Inspector of Taxes) v Bankers Trust International Ltd
• Golden Bay Cement Company Ltd v Commissioner of Inland Revenue



See all quotations

• R.T.Z. Oil and Gas Ltd v Elliss
• Carr (Inspector of Taxes) v Armpledge Ltd ; Same v Fielden and Ashworth Ltd
• R.T.Z. Oil and Gas Ltd v Elliss
• Halcyon Films LLP v HM Revenue and Customs
• Finance (No. 2) Act 1992
• Finance Act 2002
• Income Tax (Trading and Other Income) Act 2005
• Finance Act 2005
• Films Act 1985
• Finance (No 2) Act 1997