MCX Dunlin (UK) Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Burton v Mellham Ltd
• Procter & Gamble Ltd v Taylerson (Inspector of Taxes)
• Elf Enterprise Caledonia Ltd v Commissioners of Inland Revenue

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• Rolls Royce Plc v Unite the Union

CONSIDERS

• Finance Act 2004
• Finance Act 1982 - Articles : SCH-19
• Oil Taxation Act 1975

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• Petroleum Revenue Tax Act 1980 - Articles : S-1
• Finance Act 1980
• Finance Act 1980 - Articles : SCH-17
• Finance Act 1982
• Finance Act 1983
• Finance Act 1982 - Articles : S-139
• Finance Act 1982 - Articles : S-142
• Finance Act 1972 - Articles : S-85
• Petroleum Revenue Tax Act 1980
• Finance Act 2004
• Oil Taxation Act 1975

REFERS TO

• Procter & Gamble Ltd v Taylerson (Inspector of Taxes)
• Rolls Royce Plc v Unite the Union

RELIES UPON

• Burton v Mellham Ltd
• Elf Enterprise Caledonia Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2020] BTC 2
• [2020] STC 318

This document cites

• Rolls Royce Plc v Unite the Union
• Procter & Gamble Ltd v Taylerson (Inspector of Taxes)
• Elf Enterprise Caledonia Ltd v Commissioners of Inland Revenue
• Finance Act 2004
• Oil Taxation Act 1975



See all quotations

• Finance Act 1983
• Finance Act 1980
• Finance Act 1972
• Finance Act 1982
• Petroleum Revenue Tax Act 1980
• Burton v Mellham Ltd