R (on the application of Cobalt Data Centre 2 LLP and another) v Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Capital Allowances Act 2001
• Finance Act 1980
• Finance Act 1980 - Articles : S-74

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• Sale of Goods Act 1893 - Articles : S-4
• Law of Property Act 1925

CONSIDERS

• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• Plevin v Paragon Personal Finance Ltd (No 2)
• Morris v Baron & Company

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• British and Beningtons Ltd v North Western Cachar Tea Company
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• R (on the application of Derry) v Revenue and Customs Commissioners
• Farrell v Alexander
• The Commissioners for HM Revenue and Customs v NCL Investments Ltd
• Parkinson (Sir Lindsay) & Company Ltd v Commissioners of HM Works and Public Buildings
• Dilworth v Commissioner of Stamps ; Dilworth v Commissioner for Land and Income Tax
• Reynolds v Commissioner of Income Tax
• Samuel (Professionally Known as Seal) v Wadlow
• Stead against Dawber and Stephenson
• Street v Mountford
• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• Cumbria County Council v Dow and Others and conjoined appeals (No.2)
• Snook v London and West Riding Investments Ltd
• United Dominions Corporation (Jamaica) Ltd v Shoucair

This document cites

• Withler v. Canada (Attorney General), (2011) 412 N.R. 149 (SCC)
• R (on the application of Derry) v Revenue and Customs Commissioners
• Snook v London and West Riding Investments Ltd
• Plevin v Paragon Personal Finance Ltd (No 2)
• British and Beningtons Ltd v North Western Cachar Tea Company



See all quotations

• Farrell v Alexander
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Samuel (Professionally Known as Seal) v Wadlow
• Parkinson (Sir Lindsay) & Company Ltd v Commissioners of HM Works and Public Buildings
• Dilworth v Commissioner of Stamps ; Dilworth v Commissioner for Land and Income Tax
• Street v Mountford
• Stead against Dawber and Stephenson
• Morris v Baron & Company
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• Reynolds v Commissioner of Income Tax
• Cumbria County Council v Dow and Others and conjoined appeals (No.2)
• United Dominions Corporation (Jamaica) Ltd v Shoucair
• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• Law of Property Act 1925
• Capital Allowances Act 2001
• Sale of Goods Act 1893
• Finance Act 1980
• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• The Commissioners for HM Revenue and Customs v NCL Investments Ltd
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Cobalt Data Centre 2 LLP and Another v R & C Commissioners
• Urenco Chemplants Ltd and Another v R & C Commissioners
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]