Icebreaker 1 LLP v HMRC

Core Citations

REPORTED OPINION OF in

• [2011] SWTI 372
• [2011] BTC 1579

REVERSED in

• Icebreaker 1 LLP v HMRC

CITED in

• David McClean and Others v Andrew Thornhill QC

This document cites

• Investors Compensation Scheme Ltd v West Bromwich Building Society
• MacNiven v Westmoreland Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)



See all quotations

• Morgan v Tate & Lyle Ltd
• Astall and Another v HM Revenue and Customs
• Commissioners of Inland Revenue v Duke of Westminster
• Tower MCashback LLP v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Morgan v Tate & Lyle Ltd
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• D Campbell v The Commissioners of the Inland Revenue
• Tower MCashback LLP 1 v R & C Commissioners
• Bookey v Rowlands (HM Inspector of Taxes)
• Icebreaker 1 LLP
• Income and Corporation Taxes Act 1988
• Capital Allowances Act 2001
• Taxes Management Act 1970
• Finance Act 1992
• Finance Act 1998