Prudential Assurance Company Ltd v Revenue and Customs Commissioners

Core Citations

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CONSIDERS

• Boake Allen Ltd and Others v HM Revenue and Customs
• Jones v MBNA International
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs

[See more]

• Jones v First-tier Tribunal (Social Entitlement Chamber)
• Boake Allen Ltd and Others v HM Revenue and Customs

REFERS TO

• VTB Capital Plc v Nutritek International Corpn
• HM Revenue and Customs v IDT Card Services Ireland Ltd

[See more]

• Mr Nicholas Jones (Claimant/Appellant) v Mbna International Bank
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Europcar UK Ltd & Others v HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• Mullarkey and Others v Broad and another

FOLLOWS

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

RESUELVE RECURSO

• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs

CITES

• Crane T/A Indigital Satelite Services v Sky in-Home Ltd and Another
• Vodafone 2 v HM Revenue and Customs

CONSIDERS

• 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;

[See more]

• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act, 2007
• Finance Act 2004 - Articles : S-320
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-231
• Income and Corporation Taxes Act 1988 - Articles : S-238
• Income and Corporation Taxes Act 1988 - Articles : S-241
• Income and Corporation Taxes Act 1988 - Articles : S-790
• Limitation Act 1980
• Limitation Act 1980
• Income and Corporation Taxes Act 1988

REFERRED in

• Mr Ian Watt v Mr Garry Edward Dignan and Others
• R (on the application of the Prudential Assurance Company Ltd) v The Commissioners for HM Revenue and Customs
• Minerva (Wandsworth) Ltd v Greenland Ram (London) Ltd

[See more]

• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• Racing Partnership Ltd and Others v Sports Information Services Ltd
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• School Facility Management Ltd v Governing Body of Christ the King College
• Sean Bucknall v Gina Louise Wilson

CONSIDERED in

• Susan Elizabeth Wood v Days Healthcare UK Ltd and Others
• Dudley Metropolitan Council v Marilyn Mailley
• (1) John Anthony Popely v (1) Ronald Albert Popely

[See more]

• The Mayor & Burgesses of the London Borough of Brent v Leonard Johnson (claiming to be a Trustee of ‘Harlesden Peoples Community Council’)
• Andrew McCarthy v William Allan Jones
• Jazztel Plc (as Test Claimant for GLO Issues 9A, 9B and 10) v The Commissioners for HM Revenue and Customs
• Wilfried Guemiand Bony (Claimant and Respondent) v Gilbert Francis Kacou and Others (Appellants and Defendants)
• Leon O. Taylor v Wilfred Julien
• Angela Burns v The Financial Conduct Authority
• Warwickshire College v Malvern Hills District Council
• AXA Sun Life Plc v Commissioners of Inland Revenue

DISTINGUISHED in

• Rosa Raffermati v Capello Hair Designs Ltd and Another

CITED in

• Axa Sun Life Plc v Commissioners of Inland Revenue
• R (on the application of Biffa Waste Services Ltd) v Revenue and Customs Commissioners
• Andrew McCarthy v William Allan Jones

[See more]

• Lorina Scott v Melvin Bridge
• Dr Faramarz Shayan Arani v Cordic Group Ltd
• Mrs Shanatabi Kashinath Bhusate (personally and as personal representative of the estate of Kashinath Bhusate deceased) v Dr Managala Patel (personally and as personal representative of the estate of Kashinath Bhusate deceased)

REPORTED OPINION OF in

• [2017] 1 All ER 815
• [2016] STC 1798
• [2016] All ER D 143 Apr

[See more]

• [2017] 1 WLR 4031
• [2016] BTC 15

APPEAL RESOLVED in

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

REVERSED in

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

This document cites

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• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Europcar UK Ltd & Others v HM Revenue and Customs
• Test Claimants in the FII Group Litigation v HM Revenue and Customs



See all quotations

• Mr Nicholas Jones (Claimant/Appellant) v Mbna International Bank
• VTB Capital Plc v Nutritek International Corpn
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Crane T/A Indigital Satelite Services v Sky in-Home Ltd and Another
• Vodafone 2 v HM Revenue and Customs
• Mullarkey and Others v Broad and another
• 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
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• Boake Allen Ltd and Others v HM Revenue and Customs
• Jones v MBNA International
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 2007
• Limitation Act 1980
• Boake Allen Ltd and Others v HM Revenue and Customs
• Jones v First-tier Tribunal (Social Entitlement Chamber)
• 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.
• Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA.
• Courts Act, 1981