NCL Investments Ltd and another v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• Income Tax Act 1918
• Companies Act 2006 - Articles : S-395

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• Corporation Tax Act 2009

REFERS TO

• Threlfall v Jones (Inspector of Taxes) ; Gallagher v Same
• Mallalieu v Drummond
• Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd

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• Chartbrook Ltd v Persimmon Homes Ltd and another
• GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v William Grant & Sons Distillers Ltd Small (HM Inspector of Taxes v Mars UK Ltd
• Tower MCashback LLP v HM Revenue and Customs
• The Union Castle Mail Steamship Company Ltd v The Commissioners for HM Revenue and Customs
• Jenners Princes Street Edinburgh Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2020] 1 WLR 4452
• [2020] STC 1201
• [2021] 1 All ER 319

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• [2020] BTC 14

AFFIRMED in

• The Commissioners for HM Revenue and Customs v NCL Investments Ltd

REFERRED in

• The Commissioners for HM Revenue and Customs v NCL Investments Ltd