PA Holdings Ltd v HM Revenue and Customs

Core Citations

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CONSIDERS

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Astall and Another v HM Revenue and Customs
• Memec Plc v Commissioners of Inland Revenue

[See more]

• Hochstrasser (HM Inspector of Taxes) v Mayes
• Laidler v Perry ; Morgan v Perry
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Hochstrasser (Inspector of Taxes) v Mayes
• Brumby (HM Inspector of Taxes) v Milner
• Tower MCashback LLP v HM Revenue and Customs
• Dale v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1972
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Income and Corporation Taxes Act 1988 - Articles : S-20

[See more]

• Income and Corporation Taxes Act 1988
• Social Security Contributions and Benefits Act 1992
• Income and Corporation Taxes Act 1988 - Articles : S-209
• Finance Act 1993 - Articles : S-171
• Finance Act 1994 - Articles : S-219
• Income and Corporation Taxes Act 1988 - Articles : S-140A
• Income and Corporation Taxes Act 1988 - Articles : S-19
• Social Security Contributions and Benefits Act 1992 - Articles : S-2
• Income and Corporation Taxes Act 1988 - Articles : S-338
• Finance Act 1988
• Finance Act 1965 - Articles : S-47

REFERS TO

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

RESUELVE RECURSO

• PA Holdings Ltd v HM Revenue and Customs

CITES

• Esso Petroleum Company Ltd v Ministry of Defence
• White v Franklin
• Carreras Group Ltd v Stamp Commissioner

[See more]

• NMB Holdings Ltd v Secretary of state for social security
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Hochstrasser (Inspector of Taxes) v Mayes
• Dale v Commissioners of Inland Revenue
• Abbott v Philbin (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• Laidler v Perry ; Morgan v Perry
• Memec Plc v Commissioners of Inland Revenue
• Brumby v Milner
• Astall and Another v HM Revenue and Customs

COMMENTS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue

REVERSES

• PA Holdings Ltd v HM Revenue and Customs

CITED in

• Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners
• Tower Radio Ltd and another v Revenue and Customs Comrs
• The Department for Employment and Learning v Richard James Morgan

REPORTED OPINION OF in

• [2012] STC 582
• [30/12/2011] TLR 4
• [2011] BTC 705

REFERRED in

• BCM Cayman LP v The Commissioners for HM Revenue and Customs
• Stephen John Hunt (Liquidator of Marylebone Warwick Balfour Management Ltd) v Richard Balfour-Lynn
• Stephen John Hunt v Jagtar Singh

This document cites

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• MacNiven v Westmoreland Investments Ltd
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Abbott v Philbin (Inspector of Taxes)
• Brumby v Milner
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Laidler v Perry ; Morgan v Perry
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Dale v Commissioners of Inland Revenue
• Brumby v Milner
• White v Franklin
• Astall and Another v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Laidler v Perry ; Morgan v Perry
• Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
• Hochstrasser (Inspector of Taxes) v Mayes
• Hochstrasser (HM Inspector of Taxes) v Mayes
• Dale v Commissioners of Inland Revenue
• Esso Petroleum Company Ltd v Ministry of Defence
• Memec Plc v Commissioners of Inland Revenue
• Brumby (HM Inspector of Taxes) v Milner
• MacNiven v Westmoreland Investments Ltd
• Memec Plc v Commissioners of Inland Revenue
• NMB Holdings Ltd v Secretary of state for social security
• Hochstrasser (Inspector of Taxes) v Mayes
• Carreras Group Ltd v Stamp Commissioner
• PA Holdings Ltd v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Social Security Contributions and Benefits Act 1992
• Finance Act 1972
• Finance Act 1965
• Finance Act 1994
• Finance Act 1988
• Finance Act 1993
• Tower MCashback LLP v HM Revenue and Customs