R (on the application of Veolia ES Landfill Ltd and another company) v Revenue and Customs Commissioners; R (on the application of Viridor Waste Management and other companies) v Revenue and Customs Commissioners

Core Citations

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CONSIDERS

• Nash v Chelsea College of Art and Design
• Palser v Grinling Property Holding Company Ltd; Property Holding Company Ltd v Mischeff
• The Queen (on the application of (1) Gallaher Group Ltd and (2) Gallaher Ltd v Competition and Markets Authority

[See more]

• Robinson v Bird and Others
• R (Mohamed) v Secretary of State for Foreign and Commonwealth Affairs (No. 2)

REFERS TO

• R (on the application of Privacy International) v Revenue and Customs Comrs
• British Sky Broadcasting Plc
• Palser v Grinling Property Holding Company Ltd; Property Holding Company Ltd v Mischeff

[See more]

• R (on the application of Davies and another) v HM Revenue and Customs
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• R v Secretary of State for Education and Employment, ex parte Begbie
• R (on the application of Hely-Hutchinson) v Revenue and Customs Commissioners
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• R Gsts Pathology Llp Serco Ltd and Another v Commissioners for Revenue & Customs
• R (Bancoult) v Foreign Secretary (No 2)
• Paponette and Others v Attorney General of Trinidad and Tobago

APPLIES

• R (Nadarajah) v Secretary of State for the Home Department

CITES

• Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners
• Charlesworth v Relay Roads Ltd

[See more]

• Re Barrell Enterprises

CONSIDERS

• Waste Recycling Group Ltd v HMRC
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v North and East Devon Health Authority ex parte Pamela Coughlan Secretary of State for Health (Intervenor) Royal College of Nursing (Intervenor)

[See more]

• Employment Act 2002
• Finance Act 1997 - Articles : SCH-5
• Finance Act 1996
• Finance Act 1996 - Articles : S-40
• Finance Act 1996 - Articles : S-64
• Finance Act 1996 - Articles : S-65
• Finance Act 1996 - Articles : SCH-5
• Finance Act 2009
• The Landfill Tax (Prescribed Landfill Site Activities) Order 2009
• Landfill Tax Regulations 1996
• Finance Act 2009
• Employment Act 2002

DISTINGUISHES

• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)
• Gallaher Group Ltd and Another and Another v Competition and Markets Authority
• R (on the application of City Shoes Wholesale Ltd) v Revenue and Customs Commissioners

CONSIDERED in

• European Real Estate Debt Fund (Cayman) Ltd ((in Liquidation)) v Anoup Treon
• Crypto Open Patent Alliance v Craig Steven Wright
• John Dickinson and Others v The Commissioners for HM Revenue and Customs

[See more]

• Mark John Wilson v Moira McNamara
• Old Fort Bay Property Owners Association Ltd v Old Fort Bay Company Ltd
• Johann D. Swart, William S. Taylor, Larry Biswanger and Scott Moncrieff v Apollon Meaxides
• Johann D. Swart, William S. Taylor, Larry Biswanger, Scott Moncrieff v Apollon Metaxides (in his personal capacity as a representative of six others) v Silver Point Condominium Apartments (a body corporate)
• Polymers International Ltd v Philip Hepburn
• Amber Louise Murphy v Hot Pancakes Ltd CS&P SA
• Old Fort Bay Company Ltd v Old Fort Bay Property Owners Association Ltd

REFERRED in

• PJSC National Bank Trust v Boris Mints
• TMO Renewables Ltd ((in Liquidation)) v Timothy Stephen Kenneth Yeo

APPLIED in

• R (on the application of Dickinson and Others) v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2016] All ER D 132 Jul
• [2017] Env LR 15
• [2016] 4 WLR 165

[See more]

• [2016] BTC 29

This document cites

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• The Queen (on the application of (1) Gallaher Group Ltd and (2) Gallaher Ltd v Competition and Markets Authority
• Waste Recycling Group Ltd v HMRC
• R v Secretary of State for Education and Employment, ex parte Begbie
• Robinson v Bird and Others
• R (on the application of City Shoes Wholesale Ltd) v Revenue and Customs Commissioners



See all quotations

• Re Barrell Enterprises
• Palser v Grinling Property Holding Company Ltd; Property Holding Company Ltd v Mischeff
• Nash v Chelsea College of Art and Design
• British Sky Broadcasting Plc
• R Gsts Pathology Llp Serco Ltd and Another v Commissioners for Revenue & Customs
• R (on the application of Hely-Hutchinson) v Revenue and Customs Commissioners
• Gallaher Group Ltd and Another and Another v Competition and Markets Authority
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• R (Weston) v IR Commissioners
• R (Nadarajah) v Secretary of State for the Home Department
• R (on the application of Davies and another) v HM Revenue and Customs
• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)
• R (Mohamed) v Secretary of State for Foreign and Commonwealth Affairs (No. 2)
• R (on the application of Privacy International) v Revenue and Customs Comrs
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners
• Charlesworth v Relay Roads Ltd
• Commissioners of Customs and Excise v National Westminster Bank Plc
• Palser v Grinling Property Holding Company Ltd; Property Holding Company Ltd v Mischeff
• 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
• Employment Act 2002
• Finance Act 1996
• Finance Act 2009
• Finance Act 1997
• The Landfill Tax (Prescribed Landfill Site Activities) Order 2009
• R (Bancoult) v Foreign Secretary (No 2)
• Re L and another (Children) (Preliminary Finding: Power to Reverse)
• Paponette and Others v Attorney General of Trinidad and Tobago
• R (on the application of Davies and another) v HM Revenue and Customs