R & C Commissioners v Volkerrail Plant Ltd and Others

Core Citations

REPORTED OPINION OF in

• [2022] STC 735
• [2022] BTC 508

REFERRED in

• Volkerrail Plant Ltd v The Commissioners for HM Revenue & Customs

This document cites

• Marks & Spencer Plc v Halsey (Case C-446/03)
• Ghaidan v Godin-Mendoza
• Income and Corporation Taxes Act 1988
• European Union (Withdrawal) Act 2018
• Finance Act 2013



See all quotations

• Corporation Tax Act 2010
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• NN A/S v Skatteministeriet.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• A/S Bevola and Jens W. Trock ApS v Skatteministeriet.
• X Holding BV v Staatssecretaris van Financiën.
• The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd.
• Yvonne van Duyn v Home Office.
• Régina v Pierre Bouchereau.
• Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market