R & C Commissioners v SSE Generation Ltd

Core Citations

REPORTED OPINION OF in

• [2020] STC 107
• [2019] BTC 528

REFERRED in

• Revenue and Customs Commissioners v SSE Generation Ltd
• Commissioners for HM Revenue and Customs v SSE Generation Ltd

CONSIDERED in

• Urenco Chemplants Ltd and Another v R & C Commissioners
• Commissioners for HM Revenue and Customs v SSE Generation Ltd

This document cites

• Black-Clawson International Ltd v Papierwerke Waldhof-Aschaffenburg A.G.
• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Clark (Inspector of Taxes) v Perks (No 2); MacLeod (Inspector of Taxes) v Same; Guild (Inspector of Taxes) v Newrick and Another
• Prestcold (Central) Ltd v Minister of Labour



See all quotations

• Cozens v Brutus
• Engineering Industry Training Board v Foster Wheeler John Brown Boilers Ltd
• Pepper (Inspector of Taxes) v Hart
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Barclay, Curle & Company Ltd
• Pengelley v Bell Punch Company Ltd
• Wimpy International Ltd v Warland
• SSE Generation Ltd
• Factories Act 1961
• Capital Allowances Act 2001
• Finance Act 1994
• Corporation Tax Act 2009
• Interpretation Act 1978
• Capital Allowances Act 1990
• Recovery of Medical Costs for Asbestos Diseases (Wales) Bill: Reference by the Counsel General for Wales
• R (Jackson) v Attorney General
• Cheshire Cavity Storage 1 Ltd and Another
• The Presidential Insurance Company Ltd v Resha St. Hill
• David Gopaul on behalf of HV Holdings Ltd v Vitra Imam Baksh on behalf of the Incorporated Trustees of the Presbyterian Church of Trinidad and Tobago