HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP

Core Citations

CONSIDERS

• Tower MCashback LLP v HM Revenue and Customs

REPORTED OPINION OF in

• 2008 Sp C 695

REFERRED in

• Icebreaker 1 LLP v HMRC

CITED in

• David McClean and Others v Andrew Thornhill QC

APPEAL RESOLVED in

• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP

This document cites

• Commissioners of Inland Revenue v John Lewis Properties Ltd
• Snook v London and West Riding Investments Ltd
• Ashdown v Telegraph Group Ltd
• Munby v Furlong
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue



See all quotations

• Ben-Odeco Ltd v Powlson
• Hitch and Others v Stone (Inspector of Taxes)
• Tower MCashback LLP v HM Revenue and Customs
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Khan and Another v Miah and Others
• Ashborder BV and Others v Green Gas Power Ltd and Others
• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)
• Ensign Tankers (Leasing) Ltd v Stokes
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Reed v Nova Securities Ltd
• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• Mansell v HM Revenue and Customs
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Moore v R J. Mackenzie & Sons Ltd
• Ensign Tankers (Leasing) Ltd v Stokes
• Barclays Mercantile Industrial Finance Ltd v Melluish
• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• ECC Quarries Ltd v Watkis
• Commissioner of Inland Revenue v Wattie
• General Motors Acceptance Corporation (U.K.) Ltd v Commissioners of Inland Revenue
• Tower MCashback LLP v HM Revenue and Customs
• Isitt v Railway Passengers Assurance Company
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Finance (No. 2) Act 1992
• Finance Act 2005
• Finance Act 2006
• Films Act 1985
• Finance (No 2) Act 1997
• Finance Act 1998