Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Capital Allowances Act 1990
• Capital Allowances Act 2001
• Income and Corporation Taxes Act 1988

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• Income Tax Act 1945 - Articles : S-60
• Finance Act 1988
• Insolvency Act 1986 - Articles : S-306
• Small Business, Enterprise and Employment Act 2015
• Finance Act 1971
• Finance Act 1985 - Articles : S-59
• Capital Allowances Act 2001 - Articles : S-70

CONSIDERS

• Commissioners of Inland Revenue v George Guthrie and Son
• Ben-Odeco Ltd v Powlson
• Fowler v Revenue and Customs Commissioners

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• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Marshall (Inspector of Taxes) v Kerr
• Jenks v Dickinson (Inspector of Taxes)
• East End Dwellings Company Ltd v Finsbury Borough Council
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Stokes v Costain Property Investments Ltd
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd

REPORTED OPINION OF in

• [2022] STC 1426
• [2022] BTC 23

CONSIDERED in

• Urenco Chemplants Ltd and Another v R & C Commissioners

This document cites

• Ben-Odeco Ltd v Powlson
• Stokes v Costain Property Investments Ltd
• East End Dwellings Company Ltd v Finsbury Borough Council
• Marshall (Inspector of Taxes) v Kerr
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd



See all quotations

• Commissioners of Inland Revenue v George Guthrie and Son
• Commissioners of Inland Revenue v Metrolands (Property Finance) Ltd
• Jenks v Dickinson (Inspector of Taxes)
• Marshall (Inspector of Taxes) v Kerr
• East End Dwellings Company Ltd v Finsbury Borough Council
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Income and Corporation Taxes Act 1988
• Insolvency Act 1986
• Capital Allowances Act 2001
• Small Business, Enterprise and Employment Act 2015
• Finance Act 1988
• Finance Act 1971
• Capital Allowances Act 1990
• Finance Act 1985
• Income Tax Act 1945
• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Inmarsat Global Ltd v Revenue and Customs Commissioners
• Fowler v Revenue and Customs Commissioners