Monro v HM Revenue and Customs

Core Citations

CONSIDERS

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Johnson v Unisys Ltd

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• Marcic v Thames Water Utilities Ltd

REFERS TO

• Marcic v Thames Water Utilities Ltd
• Kleinwort Benson Ltd v Lincoln City Council

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• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Johnson v Unisys Ltd
• Mansworth (Inspector of Taxes) v Jelley
• Malloch v Aberdeen Corporation

CONSIDERS

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A
• Taxation of Chargeable Gains Act 1992 - Articles : S-120

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• Taxes Management Act 1970 - Articles : S-9ZA
• Taxes Management Act 1970 - Articles : S-33
• Taxes Management Act 1970
• Limitation Act 1980
• Employment Rights Act 1996
• Finance Act 1923 - Articles : S-24

CONSIDERED in

• R (Data Broadcasting International Ltd and Another) v Office of Communications
• Turning Point Limted v Norfolk County Council
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions

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• IBM United Kingdom Holdings Ltd and Another v Stuart Dalgleish and Others
• HM Revenue and Customs v Lansdowne Partners Ltd Partnership
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Littlewoods Ltd and Others v HM Revenue and Customs
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Mark Wallace v HM Revenue and Customs
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• JBW Group Ltd v Ministry of Justice
• J Varney & Sons Waste Management Ltd v Hertfordshire County Council
• Lindum Construction Company Ltd v Office of Fair Trading
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]

REFERRED in

• Naim Lone v London Borough of Hounslow
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• Excession Technologies Ltd v Police Digital Service

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• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Investment Trust Companies v Revenue and Customs Commissioner
• BAM PPP Ireland Ltd and Balfour Beatty Ireland Ltd v National Roads Authority

CITED in

• Southern Gas Networks Plc v Thames Water Utilities Ltd

APPEAL RESOLVED in

• Monro v HM Revenue and Customs

AFFIRMED in

• Monro v HM Revenue and Customs

REPORTED OPINION OF in

• [2007] All ER D 08 Feb
• [2000] RVR 81
• [2007] STC 1182

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• [2007] BTC 325
• [2009] CH 69

This document cites

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General
• Johnson v Unisys Ltd
• Mansworth (Inspector of Taxes) v Jelley



See all quotations

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Johnson v Unisys Ltd
• Marcic v Thames Water Utilities Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Kleinwort Benson Ltd v Lincoln City Council
• Marcic v Thames Water Utilities Ltd
• Income and Corporation Taxes Act 1988
• Finance Act 1923
• Employment Rights Act 1996
• Value Added Tax Act 1994
• Supreme Court (now known as Senior Courts) Act 1981
• Taxation of Chargeable Gains Act 1992
• Limitation Act 1980
• Taxes Management Act 1970
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Courts Act, 1981