HM Revenue and Customs v Benchdollar Ltd and Others

Core Citations

CONSIDERS

• Norwegian American Cruises A/S (formerly Norwegian American Lines A/S) v Paul Mundy Ltd (Vistafjord)
• PW & Company v Milton Gate Investments Ltd
• The Nile Rhapsody

[See more]

• Keen v Holland
• Baird Textile Holdings Ltd v Marks and Spencer Plc
• Colchester Borough Council v Smith
• Republic of India and Another v India Steamship Company Ltd (Indian Endurance and Indian Grace) (No 2)
• Wilson v Truelove
• Lokumal (K.) & Sons (London) Ltd v Lotte Shipping Company Pte. Ltd (August Leonhardt)
• Johnson v Moreton
• Surrendra Overseas Ltd v Government of Sri Lanka
• Hiscox (Suing on His Behalf and on Behalf of Members of Syndicate 33 at Lloyds) (Respondent) v Outhwaite (Appellant)
• Amalgamated Investment & Property Company Ltd v Texas Commerce International Bank Ltd

CONSIDERS

• Finance Act 1987
• Finance Act 1980
• Income Tax (Definition of Unit Trust Scheme) Regulations 1988

[See more]

• Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988
• Taxation of Chargeable Gains Act 1992 - Articles : S-41
• Income and Corporation Taxes Act 1988 - Articles : S-469
• Finance Act 1987 - Articles : S-39
• Finance Act 1978 - Articles : S-37
• Value Added Tax Act 1994 - Articles : S-83
• Limitation Act 1980 - Articles : S-9
• Social Security Administration Act 1992 - Articles : S-117
• Limitation Act 1980 - Articles : S-29
• Social Security Administration Act 1992 - Articles : S-117A
• Agricultural Holdings Act 1948
• Limitation Act 1980

CONSIDERED in

• Re Lehman Brothers International (Europe) ((in Administration)) (No 4); Pearson and Others v Lehman Brothers Finance SA and other companies
• Dr Stefan Kazimierz Piechnik v Oxford City Council
• The Scotts Company (UK) Ltd v Paper Mill Lane Properties Ltd

[See more]

• Almacantar (Marble Arch) SARL v The Railway Pension Exempt Unit Trust (Acting by its trustee BNY Mellon Trust & Depositary (UK) Ltd)
• Robert Derek Smails and Another v John Henry McNally and Another
• Volumatic Ltd v Ideas for Life Ltd
• Rail for London Ltd v The Mayor & Burgesses of the London Borough of Hackney
• Emirates Shipping Line DMCEST v Gold Star Line Ltd
• Zavarco UK Plc v Ranjeet Singh Sidhu
• George on High Ltd v Alan Boswell Insurance Brokers Ltd
• Mehmet Omer Arif Aras v National Bank of Greece S.A.
• Alma Property Management Ltd v Richard George Crompton
• Avondale Park Ltd v Miss Delaney's Nursery Schools Ltd
• Andrew McCarthy v William Allan Jones
• William Allan Jones v Andrew McCarthy
• Ascension Asset Management Ltd v Goriola Olusina Daniel
• David Raymond Brierley v Frank Otuo
• Uconinvest LLC v Jysan Holding LLC
• Webster v Strang; Steiner v Strang
• Anthony Stephen Wollenberg v Casinos Austria International Holding Gmbh
• Stena Line Ltd v Merchant Navy Ratings Pension Fund Trustees Ltd and Another
• William Andrew Tinkler v The Commissioners for HM Revenue & Customs
• Vitol S.A. v JE Energy Ltd
• Sean Richard Ormsby Lindsay v Jared Michael O'Loughnane
• Blackstar Advisors Ltd v Cheyne Capital International Ltd
• World Challenge Expeditions Ltd v Zurich Insurance Company Ltd
• Steven Anthony Pearson and Others v Lehman Brothers Finance S.A
• Prudential Staff Pensions Ltd v the Prudential Assurance Company Ltd and Others
• Deborah M. Volodzko v Royal Palms Condominums Phase III Condominum Association
• NEJC Kodric v Bitstamp Holdings NV
• Christopher Charles Dixon and Another v Blindley Heath Investments Ltd (Respondent/Cross-Appellant) Peter Bass and Others (Respondents to the Cross Appeal) Gerald Fred Clarke and Another (Respondents as to costs only)
• Starbev GP Ltd v Interbrew Central European Holdings BV
• Briggs v Gleeds (Head Office)

CITED in

• Connect Plus (M25) Ltd v Highways England Company Ltd
• Volumatic Ltd v Ideas for Life Ltd
• Flowgroup Plc v Co-Operative Energy Ltd

[See more]

• Andrew McCarthy v William Allan Jones
• Moyses Stevens Flowers Ltd v Flower Station Ltd
• Kersfield Developments (Bridge Road) Ltd v Bray and Slaughter Ltd

REFERRED in

• EDF Energy Netwroks Plc v BOH Ltd & Others
• Ads Aerospace Ltd v Ems Global Tracking Ltd
• Clydesdale Bank Plc v R Gough T/A Jc Gough & Sons and Another

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• CBPE Capital Fund Viii A LP v Dr Mohamed Taranissi
• European Film Bonds A/S v Lotus Holdings LLC
• Emirates Shipping Line DMCEST v Gold Star Line Ltd
• Michael John Burgess v BIC UK Ltd
• Dr Mohammad Emranul Haque v Mr Musleh Faradhi (sued on behalf of himself and all other Members of the Muslim Community Association)
• William Allan Jones v Andrew McCarthy
• Steve Jones v John Lydon
• David Raymond Brierley v Frank Otuo
• Uconinvest LLC v Jysan Holding LLC
• First National Trustco (UK) Ltd v Kevin Page (on his own behalf and as representative for all other members of the unincorporated association known as Bahia Blanca Holiday Club)
• Euro Pools Plc ((in Administration)) v Royal and Sun Alliance Insurance Plc
• Musst Holdings Ltd v Astra Asset Management UK Ltd Astra Asset Management LLP
• Jacki Thomas Laughlin Mitchell v John Watkinson and Another
• Vitol S.A. v JE Energy Ltd
• Musst Holdings Ltd v Astra Asset Management UK Ltd
• Blackstar Advisors Ltd v Cheyne Capital International Ltd
• Catchpole v Trustees of the Alitalia Airlines Pension Scheme and another
• World Challenge Expeditions Ltd v Zurich Insurance Company Ltd
• ABN Amro Bank N.v v. Royal & Sun Alliance Insurance Plc
• Plantation Holdings (FZ) LLC v Dubai Islamic Bank PJSC
• Quantum Advisory Ltd v Quantum Actuarial LLP
• Various Airfinance Leasing Companies (listed at Schedule A to the Claim Form) v Saudi Arabian Airlines Corporation

APPLIED in

• Litkraft Ltd v Simon Cottrell
• Fay Elizabeth Crabbe v Edward Lindsay Townsend
• ABN Amro Bank N.v v. Royal & Sun Alliance Insurance Plc

[See more]

• Ascension Asset Management Ltd v Goriola Olusina Daniel
• Eteboxagu AB v Cycle Pharmaceuticals Ltd
• Tinkler v Commissioners for HM Revenue and Customs
• Geoquip Marine Operations AG v Tower Resources Cameroon SA

REPORTED OPINION OF in

• [2010] 1 All ER 174
• [2009] STC 2342
• [2011] BTC 36

DISTINGUISHED in

• LJR Interiors Ltd v Cooper Construction Ltd

This document cites

• Baird Textile Holdings Ltd v Marks and Spencer Plc
• PW & Company v Milton Gate Investments Ltd
• Lokumal (K.) & Sons (London) Ltd v Lotte Shipping Company Pte. Ltd (August Leonhardt)
• Johnson v Moreton
• Norwegian American Cruises A/S (formerly Norwegian American Lines A/S) v Paul Mundy Ltd (Vistafjord)



See all quotations

• Amalgamated Investment & Property Company Ltd v Texas Commerce International Bank Ltd
• Hiscox (Suing on His Behalf and on Behalf of Members of Syndicate 33 at Lloyds) (Respondent) v Outhwaite (Appellant)
• Johnson v Moreton
• Keen v Holland
• Grundt v Great Boulder Pty Gold Mines Ltd
• Republic of India and Another v India Steamship Company Ltd (Indian Endurance and Indian Grace) (No 2)
• Colchester Borough Council v Smith
• Wilson v Truelove
• The Nile Rhapsody
• Surrendra Overseas Ltd v Government of Sri Lanka
• Agricultural Holdings Act 1948
• Social Security Administration Act 1992
• Limitation Act 1980