Prudential Assurance Company Ltd v Revenue and Customs Commissioners

Core Citations

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DISAPPROVES

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

CONSIDERS

• Moses v Macferlan
• Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd

REFERS TO

• Johnson v R
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others

[See more]

• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Morris-Garner and another v One Step (Support) Ltd
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Kleinwort Benson Ltd v Lincoln City Council
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• BP Exploration Company (Libya) Ltd v Hunt
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs
• Riches v Westminster Bank
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd
• Johnson v Unisys Ltd
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• 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;

RESUELVE RECURSO

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

APPLIES

• Investment Trust Companies v Revenue and Customs Commissioner

REVERSES

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

CONSIDERS

• Finance Act 2004 - Articles : S-320
• Access to Justice Act 1999 - Articles : S-54
• Value Added Tax Act 1994 - Articles : S-80

[See more]

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-14
• Income and Corporation Taxes Act 1988 - Articles : S-208
• Income and Corporation Taxes Act 1988 - Articles : S-231
• Income and Corporation Taxes Act 1988 - Articles : S-239
• Income and Corporation Taxes Act 1988 - Articles : S-240
• Income and Corporation Taxes Act 1988 - Articles : S-790
• Income and Corporation Taxes Act 1988 - Articles : S-826
• Income and Corporation Taxes Act 1988 - Articles : SCH-D
• Income and Corporation Taxes Act 1988 - Articles : SCH-13
• Administration of Justice Act 1982 - Articles : S-15
• Limitation Act 1980
• Law Reform (Miscellaneous Provisions) Act 1934
• Income and Corporation Taxes Act 1988
• Limitation Act 1980
• Law Reform (Miscellaneous Provisions) Act 1934

REFERRED in

• Revenue and Customs Commissioners v MCX Dunlin (UK) Ltd
• Jazztel Plc v Revenue and Customs Commissioners
• Ms Irena Ferme v Mr Simon Matthew Gwinnutt (as joint liquidator of Emma Property Management Ltd)

[See more]

• Telefónica UK Ltd v The Office of Communications
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• School Facility Management Ltd v Governing Body of Christ the King College
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs
• Irina Abramovich v Cynthia Hoffmann
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners
• Maso Capital Investments Ltd and Others v Shanda Games Ltd
• CMOC Sales & Marketing Ltd v Person Unknown and 30 others

CONSIDERED in

• Axa Sun Life Plc v Commissioners of Inland Revenue
• Jazztel Plc (as Test Claimant for GLO issues 9A and 9B) v The Commissioners for HM Revenue and Customs
• Ms Irena Ferme v Mr Simon Matthew Gwinnutt (as joint liquidator of Emma Property Management Ltd)

[See more]

• Northern Territory v Mr A. Griffiths (Deceased) and Lorraine Jones on behalf of the Ngaliwurru and Nungali Peoples; Commonwealth of Australia v Mr A. Griffiths (Deceased) and Lorraine Jones on behalf of the Ngaliwurru and Nungali Peoples; Mr A. Griffiths (Deceased) and Lorraine Jones on behalf of the Ngaliwurru and Nungali Peoples v Northern Territory
• The Companies Act (2016 Revision) Trina Solar Ltd
• Flora Moses (administratrix pendente lite of the estate of Jude Moses aka Julie Moses, deceased) v Selwyn Moses
• Merkanti Holding P.L.C v Raiffeisen Bank International AG
• Between: Merkanti Holding P.L.C (formerly MFC Holding Ltd, a company incorporated in Malta) First Appellant/Third Defendant 1128349 B.C. Ltd (a company incorporated in British Columbia, Canada) Second Appellant/Sixth Defendant v Raiffeisen Bank International AG (a body incorporated under the laws of Austria) Respondent/Plaintiff
• Richard Lloyd v Google LLC
• Republic Bank Ltd v Tri-Star Caribbean Inc.

REPORTED OPINION OF in

• [2019] 1 All ER 308
• [2018] STC 1657
• [17/08/2018] TLR 1

[See more]

• [2018] BTC 31
• [2018] 3 WLR 652
• [2019] AC 929

CITED in

• Jazztel Plc (as Test Claimant for GLO Issues 9A, 9B and 10) v The Commissioners for HM Revenue and Customs
• Granville Technology Group Ltd ((in Liquidation)) v LG Display Company Ltd
• Sagicor Bank Jamaica Ltd v YP Seaton and Others

[See more]

• Flora Moses (administratrix pendente lite of the estate of Jude Moses aka Julie Moses, deceased) v Selwyn Moses
• National Commercial Bank Jamaica Ltd v NCB Staff Association

This document cites

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• Morris-Garner and another v One Step (Support) Ltd
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others



See all quotations

• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Investment Trust Companies v Revenue and Customs Commissioner
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Riches v Westminster Bank
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Johnson v Unisys Ltd
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Kleinwort Benson Ltd v Lincoln City Council
• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd
• Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd
• Moses v Macferlan
• BP Exploration Company (Libya) Ltd v Hunt
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Johnson v R
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Value Added Tax Act 1994
• Finance Act 2007
• Administration of Justice Act 1982
• Limitation Act 1980
• Law Reform (Miscellaneous Provisions) Act 1934
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue.
• Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.