Parkwell Investments Ltd v Mark Wilson (as Provisional Liquidator of Parkwell Investments Ltd) and Another

Core Citations

CONSIDERS

• Director General of Fair Trading v Tobyward Ltd

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• United States Securities and Exchange Commission v Manterfield
• Commissioners of Customs and Excise v Anchor Foods Ltd
• Kirklees Metropolitan Borough Council v Wickes Building Supplies Ltd
• Attorney-General v Wright [1987 H No 3600]

REFERS TO

• Red 12 Trading Ltd v HM Revenue and Customs
• Enta Technologies Ltd v Revenue and Customs Commissioners
• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)

CITES

• Re Highfield Commodities Ltd
• F. Hoffmann-LA Roche & Company A.G. and Others v Secretary of State for Trade and Industry
• HM Revenue & Customs v Sed Essex Ltd

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• R (on the application of SL) v Westminster City Council
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Re Union Accident Insurance Company Ltd

CONSIDERS

• The Commissioners for HM Revenue & Customs v Winnington Networks Ltd and Another
• HM Revenue and Customs v Rochdale Drinks Distributors Ltd

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• Value Added Tax Act 1994
• Insolvency Act 1986 - Articles : S-124A
• Value Added Tax Act 1994 - Articles : S-73
• Human Rights Act 1998

REPORTED OPINION OF in

• [2015] Bus LR 40

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Payroll & Pension Services (PPS Umbrella Company) Ltd
• The Companies Act (2023 Revision) and Atom Holdings

REFERRED in

• The Commissioners for HM Revenue and Customs v Payroll & Pension Services (PPS Umbrella Company) Ltd

CITED in

• Abbey Forwarding Ltd ((in Liquidation)) v HM Revenue & Customs

This document cites

• Red 12 Trading Ltd v HM Revenue and Customs
• HM Revenue and Customs v Rochdale Drinks Distributors Ltd
• Enta Technologies Ltd v Revenue and Customs Commissioners
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• F. Hoffmann-LA Roche & Company A.G. and Others v Secretary of State for Trade and Industry



See all quotations

• The Commissioners for HM Revenue & Customs v Winnington Networks Ltd and Another
• HM Revenue & Customs v Sed Essex Ltd
• United States Securities and Exchange Commission v Manterfield
• Kirklees Metropolitan Borough Council v Wickes Building Supplies Ltd
• R (on the application of SL) v Westminster City Council
• Re Union Accident Insurance Company Ltd
• Commissioners of Customs and Excise v Anchor Foods Ltd
• Director General of Fair Trading v Tobyward Ltd
• Re Highfield Commodities Ltd
• Attorney-General v Wright [1987 H No 3600]
• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• Insolvency Act 1986
• Value Added Tax Act 1994
• R (L) v Westminster City Council (MIND and another intervening)
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Human Rights Act 1998