R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs

Core Citations

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CONSIDERS

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-790
• Finance Act 2000 - Articles : SCH-30

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• Taxation of Chargeable Gains Act 1992 - Articles : S-A1
• Competition Act 1998
• Finance Act 2000
• Competition Act 1998
• Taxation of Chargeable Gains Act 1992

CONSIDERS

DISTINGUISHES

• Gallaher Group Ltd and Others, R v The Competition and Markets Authority

REFERS TO

• R Dixons Retail Plc v HM Revenue and Customs
• Re Finucane's Application for Judicial Review

[See more]

• Vestey v Commissioners of Inland Revenue (no 1)
• R v Commissioners of Inland Revenue, ex parte Preston
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Attorney General, ex parte Imperial Chemical Industries Plc
• R (Esterson) v HM Revenue and Customs
• R (Walumba Lumba and another) v Secretary of State for the Home Department
• R Gsts Pathology Llp Serco Ltd and Another v Commissioners for Revenue & Customs
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs

RELIES UPON

• R (on application of Vacation Rentals (UK) (formerly known as Hoseasons Group Ltd) v Revenue and Customs Commissioners
• R Save Britain's Heritage v The Secretary of State for Communities and Local Government

FOLLOWS

• Revenue and Customs Commissioners v Hely-Hutchinson

DISTINGUISHED in

• First Alternative Medical Staffing Ltd and another v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2019] STC 2486
• [2020] 1 All ER 803
• [2019] BTC 26

CONSIDERED in

• The King on the application of Royal Surrey NHS Foundation Trust v The Commissioners for HM Revenue and Customs
• The King on the application of Glint Pay Services Ltd v The Commissioners for HM Revenue & Customs
• The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs

CITED in

• The King on the application of Royal Surrey NHS Foundation Trust v The Commissioners for HM Revenue and Customs
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs

REFERRED in

• The King on the application of Glint Pay Services Ltd v The Commissioners for HM Revenue & Customs
• The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs

This document cites

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• R Dixons Retail Plc v HM Revenue and Customs
• Gallaher Group Ltd and Others, R v The Competition and Markets Authority
• Re Finucane's Application for Judicial Review
• R Aozora Gmac Investment Ltd v The Commissioners for HM Revenue and Customs
• R (Walumba Lumba and another) v Secretary of State for the Home Department



See all quotations

• R v Commissioners of Inland Revenue, ex parte Preston
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• R Gsts Pathology Llp Serco Ltd and Another v Commissioners for Revenue & Customs
• R (Esterson) v HM Revenue and Customs
• Vestey v Commissioners of Inland Revenue (no 1)
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• R v Attorney General, ex parte Imperial Chemical Industries Plc
• R (on application of Vacation Rentals (UK) (formerly known as Hoseasons Group Ltd) v Revenue and Customs Commissioners
• Income and Corporation Taxes Act 1988
• Finance Act 2000
• Taxation of Chargeable Gains Act 1992
• Competition Act 1998
• R Save Britain's Heritage v The Secretary of State for Communities and Local Government
• Revenue and Customs Commissioners v Hely-Hutchinson
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]