Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs

Core Citations

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CONSIDERS

• Commissioners of Customs and Excise v Fine Art Developments Plc
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

[See more]

• Barclays Bank Ltd v W. J. Simms Son & Cooke (Southern) Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Nurdin and Peacock Plc v D B Ramsden and Company Ltd
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Boake Allen Ltd and Others v HM Revenue and Customs
• Banque Belge pour l'Etranger v Hambrouck
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Rybak & Others v Langbar International Ltd
• Monro v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

REFERS TO

• Re Byfield (A Bankrupt)ex parte Hill Samuel & Company Ltd v Trustee of the Property of the Bankrupt
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs

[See more]

• Kleinwort Benson Ltd v Lincoln City Council
• Butler v Rice
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Re Cleadon Trust Ltd
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Liggett (Liverpool) Ltd v Barclays Bank

CONSIDERS

• Postal Services Act 2011
• EILEEN JOAN ROSINA FILBY and MORTGAGE EXPRESS (No 2) Ltd
• University of Sussex v Commissioners of Customs and Excise

[See more]

• Littlewoods Ltd and Others v HM Revenue and Customs
• Sita UK Ltd v Greater Manchester Waste Disposal Authority
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Monro v HM Revenue and Customs
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Boake Allen Ltd and Others v HM Revenue and Customs
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : SCH-9
• The Value Added Tax (Finance) (No. 2) Order 2008
• Finance (No. 2) Act 2005
• Value Added Tax Act 1994 - Articles : S-78
• Limitation Act 1980 - Articles : S-32
• Value Added Tax Act 1994 - Articles : S-25
• Finance Act 2008 - Articles : S-1
• Value Added Tax Regulations 1995
• Taxes Management Act 1970 - Articles : S-33
• Finance Act 1989 - Articles : S-24
• Finance (No. 2) Act 2005 - Articles : S-3
• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1994
• Limitation Act 1980
• Finance Act 2008 - Articles : S-121
• Constitutional Reform Act 2005
• Finance Act 2008
• Value Added Tax Act 1983 - Articles : SCH-7
• Finance Act 2004 - Articles : S-320

DOES NOT FOLLOW

• Re Harmony and Montague Tin and Copper Mining Company. Spargo's Case

APPLIES

• Kleinwort Benson Ltd v Birmingham City Council
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others

CITES

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Bannatyne v MacIver

CONSIDERED in

• TFL Management Ltd v Lloyds TSB Bank Plc
• Beecham Peacock Solicitors LLP v Enterprise Insurance Company Plc and Others
• 1. United Biscuits (Pension Trustees) Ltd and Another v The Commissioners for HM Revenue and Customs

[See more]

• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Melissa Menelaou (Respondent/Claimant) v Bank of Cyprus UK Ltd
• The Administration of the Estate of Elias Vidal Who Died on the 20th Day of August 1988
• Gordon Winter Company Ltd v NH International (Caribbean) Ltd
• Re an Application by Mariane Vidal and Delbert Vidal for the Determination of Certain Questions and for Certain Reliefs Pursuant to Rule 67.4 of the Civil Procedure Rules
• Brothers Produce Ltd ((in Liquidation)) v Tydene (Western) Ltd
• Civil and General Contractors Ltd v First Citizens Bank Ltd
• Toc Investments Corporation v Beppler & Jacobson Ltd and Others
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Investment Trust Companies v Revenue and Customs Commissioner
• TFL Management Services Ltd v Lloyds Bank Plc
• Trevor Sunderland v Butterfield Trust (Bahamas) Ltd

CITED in

• Revenue and Customs Commissioners v Earlsferry Thistle Golf Club
• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners
• Wilbert Howard v Conroy Forte Snr

COMMENTED in

• Melissa Menelaou (Respondent/Claimant) v Bank of Cyprus Uk Ltd
• Relfo Ltd (in Liquidation) v Varsani

REFERRED in

• Bing Holdings Inc. and Another v Michael Hue-Williams (Defendant/Part 20 Claimant) John Chandris (Third Party) Christina Chandris (Fourth Party)
• Dream Property Sdn Bhd v Atlas Housing Sdn Bhd
• Dowman Imports Ltd v 2 Toobz Ltd

[See more]

• Vodafone Ltd v The Office of Communications
• Tecnimont Arabia Ltd v National Westminster Bank Plc
• Benedetti v Sawiris
• Bank of Cyprus UK Ltd v Menelaou
• Leibson Corporation v TOC Investments Corporation
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs

RELIED UPON in

• R (Hemming (t/a Simply Pleasure Ltd and Others) v Westminster City Council

REPORTED OPINION OF in

• [2012] STC 1150
• [2012] BVC 109

This document cites

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• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Rybak & Others v Langbar International Ltd
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue



See all quotations

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Sita UK Ltd v Greater Manchester Waste Disposal Authority
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Littlewoods Ltd and Others v HM Revenue and Customs
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Monro v HM Revenue and Customs
• EILEEN JOAN ROSINA FILBY and MORTGAGE EXPRESS (No 2) Ltd
• Monro v HM Revenue and Customs
• Kleinwort Benson Ltd v Lincoln City Council
• Commissioners of Customs and Excise v Fine Art Developments Plc
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Boake Allen Ltd and Others v HM Revenue and Customs
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Re Cleadon Trust Ltd
• Re Cleadon Trust Ltd
• Banque Belge pour l'Etranger v Hambrouck
• Barclays Bank Ltd v W. J. Simms Son & Cooke (Southern) Ltd
• Bannatyne v MacIver
• Nurdin and Peacock Plc v D B Ramsden and Company Ltd
• Re Byfield (A Bankrupt)ex parte Hill Samuel & Company Ltd v Trustee of the Property of the Bankrupt
• University of Sussex v Commissioners of Customs and Excise
• Liggett (Liverpool) Ltd v Barclays Bank
• Butler v Rice
• Kleinwort Benson Ltd v Birmingham City Council
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue