Investment Trust Companies v Revenue and Customs Commissioner

Core Citations

---

CONSIDERS

• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs

[See more]

• Taylor v Laird

REFERS TO

• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council

[See more]

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Abbey National Building Society v Cann
• Kleinwort Benson Ltd v Lincoln City Council
• Equuscorp Pty Ltd v Haxton
• Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd
• Holt v Markham
• Edinburgh & District Tramways Company Ltd v Courtenay
• Relfo Ltd (in Liquidation) v Varsani
• Costello and Another v MacDonald and Others
• Monro v HM Revenue and Customs
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• Kleinwort Benson Ltd v Birmingham City Council
• Monro v HM Revenue and Customs
• TFL Management Services Ltd v Lloyds Bank Plc
• Melissa Menelaou (Respondent/Claimant) v Bank of Cyprus UK Ltd
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Burston Finance Ltd v Speirway Ltd
• Moses v Macferlan
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Bank of Cyprus UK Ltd v Menelaou
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions
• Ruabon Steamship Company, Ltd, v London Assurance

RESUELVE RECURSO

• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners

REVERSES

• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners

CONSIDERS

• Finance Act 1997
• Finance Act 1997 - Articles : S-46
• Value Added Tax Act 1994 - Articles : S-80

[See more]

• Limitation Act 1980
• Finance Act 1997
• Limitation Act 1980

REPORTED OPINION OF in

• [2017] 2 WLR 1200
• [2017] 3 All ER 113
• [2017] STC 985

[See more]

• [2017] BVC 16
• [26/04/2017] TLR 2
• [2017] 2 WLR 1200
• [2018] AC 275

CONSIDERED in

• Thurcroft Power Ltd v Volta Energy Group Ltd
• Joseph Taouk(plaintiff) v Assure (NSW) Pty Ltd
• Tyburn Film Productions Ltd v Broughton & Others

[See more]

• 1. United Biscuits (Pension Trustees) Ltd and Another v The Commissioners for HM Revenue and Customs
• Colaingrove Ltd (Appellant Appellant) v The Commissioners for HM Revenue and Customs
• Milasi Josiya & 7, 262 Others v British American Tobacco Plc
• Sixteenth Ocean Gmbh & Company KG v Société Générale
• Daniel Wagner v Bright Station Ventures Management Ltd
• Ironbridge Holdings Pty Ltd (admin apptd) (rec and mgr apptd) v O'Grady
• XL Insurance Company SE v Ipors Underwriting Ltd
• Paul David Wood v Dilip Desai
• Beverley Ramsay et Al v Donna Lawrence
• Surrey County Council v NHS Lincolnshire Clinical Commissioning Group
• Ramesh Philippe Dusoruth v Orca Finance UK Ltd ((in Liquidation))
• Equilibrio Solutions (Jamaica) Ltd v Peter Jervis & Associates Ltd
• Gordon Winter Company Ltd v NH International (Caribbean) Ltd
• Flora Moses (administratrix pendente lite of the estate of Jude Moses aka Julie Moses, deceased) v Selwyn Moses
• Ahmad Hamad Algosaibi and Brothers Company (“AHAB”) v Saad Investments Company Ltd (in Official Liquidation) (“SICL”) and Others
• Custom House Capital Ltd ((in Liquidation))
• Between: Ahmad Hamad Algosaibi and Brothers Company Plaintiff/Appellant v (1) Saad Investments Company Ltd (2) Maan AL Sanea and Others Defendants/Respondents
• Investec Trust (Guernsey) Ltd v Glenalla Properties Ltd
• Nissan Motor Company, Ltd v Carlos Ghosn
• Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy & 34 Others
• WM Morrison Supermarkets Plc v Various Claimants
• [1] Nissan Motor Company, Ltd [2] Nissan Middle East Fze v [1] Carlos Ghosn [2] Carole Nahas Ghosn [3] Beauty Yachts Pty Ltd
• Fairfield Greenwich Ltd v Kenneth Krys
• Nissan Motor Company, Ltd et Al v Carlos Ghosn et Al
• The Libyan Investment Authority v Credit Suisse International
• Beverley Ramsay v Donna Lawrence
• E D & F Man Capital Markets Ltd v Come Harvest Holdings Ltd
• Attorney General of Trinidad and Tobago v Trinsalvage Enterprises Ltd
• Redland City Council v Kozik
• AXA Sun Life Plc v Commissioners of Inland Revenue
• Fairfield Greenwich Ltd v Kenneth Krys
• Nissan Motor Company, Ltd v Carlos Ghosn
• Trevor Sunderland v Butterfield Trust (Bahamas) Ltd
• The Motoring Organisation Ltd v Spectrum Insurance Services Ltd
• Swynson Ltd v Lowick Rose LLP (formerly Hurst Morrison Thomson LLP) ((in Liquidation))

REFERRED in

• Dagarmo Holdings Ltd v Avonwick Holdings Ltd
• Tyburn Film Productions Ltd v Broughton & Others
• Vodafone Ltd v The Office of Communications

[See more]

• School Facility Management Ltd v Governing Body of Christ the King College
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Michael Wilson & Partners, Ltd v John Forster Emmott
• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• Argyle Uae Ltd (a Ltd liability company incorporated in Ras Al Khalamah, United Arab Emirates) v Par-La-Ville Hotel and Residences Ltd (in Provisional Liquidation)
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners
• The Cultural Foundation (doing business as American School of Dubai) v Beazley Furlonge Ltd (as managing agent for Syndicate AFB 2623/623 at Lloyd's)
• Ramesh Philippe Dusoruth v Orca Finance UK Ltd ((in Liquidation))
• Hamida Begum (on behalf of MD Khalil Mollah) v Maran (UK) Ltd
• Julie Mate v Shirley Claire Mate
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Barton and Others v Morris and another in place of Gwyn–Jones (Deceased)
• James Russell Gray v Douglas Simpson Smith
• Terna Energy Trading Doo v Revolut Ltd
• AMP Advisory & Management Partners A.G. v Force India Formula One Team Ltd ((in Liquidation))
• Fabrizio D'Aloia v Persons Unknown Category A
• Re A (Parental Responsibility)
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• The High Commissioner for Pakistan in the United Kingdom v Prince Mukarram Jah, His Exalted Highness the 8th Nizam of Hyderabad
• School Facility Management Ltd v Governing Body of Christ the King College
• Farol Holdings Ltd v Clydesdale Bank Plc
• The Motoring Organisation Ltd v Spectrum Insurance Services Ltd
• Alice Kahrmann (as Administrator of the Estate of Rainer Christian Kahrmann) v Hilary Harrison-Morgan

DISTINGUISHED in

• First Alternative Medical Staffing Ltd and another v Revenue and Customs Commissioners

CITED in

• Southern Gas Networks Plc v Thames Water Utilities Ltd
• Samsoondar v Capital Insurance Company Ltd (Trinidad and Tobago)
• Flora Moses (administratrix pendente lite of the estate of Jude Moses aka Julie Moses, deceased) v Selwyn Moses

[See more]

• Attorney General of Trinidad and Tobago v Trinsalvage Enterprises Ltd

APPLIED in

• Mr Hitendrakumar Patel v Mr Michael John Parker
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

This document cites

---

• Mounted Police Association of Ontario et al. v. Canada (Attorney General), [2015] N.R. TBEd. JA.004
• British Columbia v. Canadian Forest Products Ltd., 2004 SCC 38
• Peter v. Beblow, (1993) 150 N.R. 1 (SCC)
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Costello and Another v MacDonald and Others



See all quotations

• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Melissa Menelaou (Respondent/Claimant) v Bank of Cyprus UK Ltd
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• TFL Management Services Ltd v Lloyds Bank Plc
• Ruabon Steamship Company, Ltd, v London Assurance
• Quistclose Investments Ltd v Rolls Razor Ltd ((in Liquidation))
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Monro v HM Revenue and Customs
• Monro v HM Revenue and Customs
• Kleinwort Benson Ltd v Lincoln City Council
• Abbey National Building Society v Cann
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• Equuscorp Pty Ltd v Haxton
• Relfo Ltd (in Liquidation) v Varsani
• Edinburgh & District Tramways Company Ltd v Courtenay
• Taylor v Laird
• Moses v Macferlan
• Burston Finance Ltd v Speirway Ltd
• Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Holt v Markham
• Kleinwort Benson Ltd v Birmingham City Council
• Value Added Tax Act 1994
• Limitation Act 1980
• Finance Act 1997
• Bank of Cyprus UK Ltd v Menelaou
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same