Kwik-Fit Group Ltd and Others v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2023] STC 103
• [2022] BTC 536

AFFIRMED in

• Kwik-Fit Group Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Fidex Ltd v Revenue and Customs Commissioners
• Commissioners of Inland Revenue v Joiner
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees
• Sheppard v Commissioners of Inland Revenue



See all quotations

• Commissioners of Inland Revenue v Kleinwort Benson Ltd
• Travel Document Service and Another v Revenue and Customs Commissioners
• TC03026: Versteegh Ltd and Others
• Inland Revenue v Brebner
• Travel Document Service Ltd and Another
• Corporation Tax Act 2009
• Interpretation Act 1978
• Finance Act 1960
• Finance Act 1996
• Taxation (International and Other Provisions) Act 2010
• Travel Document Service & Ladbroke Group International v The Commissioners for HM Revenue & Customs
• Kwik-Fit Group Ltd and Others
• R & C Commissioners v Blackrock Holdco 5, LLC
• Burlington Loan Management DAC