NEC Semi-Conductors Ltd v Commissioners of Inland Revenue

Core Citations

REFERS TO

REPORTED OPINION OF in

• [05/12/2003] TLR 8
• [2004] BTC 208

REFERRED in

• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

CONSIDERED in

• Test Claimants in the FII Group Litigation v HM Revenue and Customs

DISTINGUISHED in

• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;

This document cites

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Salomon v Commissioners of Customs and Excise
• Pirelli Cable Holding NV v Commissioners of Inland Revenue



See all quotations

• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Boake Allen Ltd and Others v HM Revenue and Customs
• Trinity Mirror Plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Kleinwort Benson Ltd v Lincoln City Council
• R v Commissioners of Inland Revenue, ex parte Commerzbank AG ; Case C-330/91
• Income and Corporation Taxes Act 1988
• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• 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.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Vienna Convention on the Law of Treaties
• Human Rights Act 1998