Icebreaker 1 LLP v HMRC

Core Citations

REFERS TO

• Astall and Another v HM Revenue and Customs
• Tower MCashback LLP v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

[See more]

• Investors Compensation Scheme Ltd v West Bromwich Building Society
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-74
• Corporation Tax Act 2009 - Articles : S-53
• Corporation Tax Act 2009 - Articles : S-54

REVERSES

• Icebreaker 1 LLP v HMRC

CITES

• Carreras Group Ltd v Stamp Commissioner
• Morgan v Tate & Lyle Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd

[See more]

• Commissioners of Inland Revenue v Duke of Westminster
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v Plummer
• Black Nominees Ltd v Nicol
• Bookey v Edwards
• Campbell v Commissioners of Inland Revenue 2004
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• Ensign Tankers (Leasing) Ltd v Stokes
• Furniss v Dawson; Murdoch v Dawson

REPORTED OPINION OF in

• [2011] STC 1078

This document cites

• Furniss v Dawson; Murdoch v Dawson
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Commissioners of Inland Revenue v Plummer
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Re McGuckian (No 1)



See all quotations

• Morgan v Tate & Lyle Ltd
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Tower MCashback LLP v HM Revenue and Customs
• Ensign Tankers (Leasing) Ltd v Stokes
• Commissioners of Inland Revenue v Duke of Westminster
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Black Nominees Ltd v Nicol
• Bookey v Edwards
• Campbell v Commissioners of Inland Revenue 2004
• MacNiven v Westmoreland Investments Ltd
• Icebreaker 1 LLP v HMRC
• Astall and Another v HM Revenue and Customs