R (on the application of Glencore Energy UK Ltd) v Revenue and Customs Commissioners

Core Citations

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CONSIDERS

• Lloyd (A.P.) and Others (A.P.) v McMahon

REFERS TO

• Carltona Ltd v Comrs. of Works
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• CC&C Ltd v HM Commissioners of Revenue & Customs

[See more]

• R Veolia Es Landfill Ltd and Another (1st Respondent) v Viridor Waste Management Ltd and Others (2nd Respondent) FCC Environment UK Ltd and Another (3rd Respondent) Alpha Resource Management Ltd (4th Respondent) Sita UK Ltd and Others (5th Respondent) HM Commissioners for Revenue and Customs

APPLIES

• Mrs Karen Louise Oakley v South Cambridgeshire District Council Mr Len Satchell (Interested Party)
• Ex parte Preston (pet. all.)

CITES

• Re Waldron
• Lloyd v McMahon
• R v Secretary of State for the Home Department, ex parte Doody ; R v Same, ex parte Pierson ; R v Same, ex parte Smart ; R v Same, ex parte Pegg

[See more]

• R (Corner House Research and Another) v Director of the Serious Fraud Office

CONSIDERS

• Finance Act 2015
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-31
• Finance Act 2015 - Articles : S-80

REFERRED in

• Ong Keh Keong v Lembaga Tatatertib Peguam-Peguam
• R APS Short and Others v Police Misconduct Tribunal
• R Edyta Bukartyk v Welwyn Hatfield Borough Council

[See more]

• The Queen (on the Application of AL) v Serious Fraud Office
• John Walter Boulting v The Commissioners for HM Revenue and Customs
• Mr Phillip Gwyn James Evans v Barclays Bank Plc and Others
• Michael O’Higgins FX Class Representative Ltd v Barclays Bank Plc and Others
• The King on the application of Sabhya Bano v London Borough of Waltham Forest
• R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2017] BTC 32
• [19/12/2017] TLR 2
• [2018] STC 51

[See more]

• [2017] 4 WLR 213
• [2017] BTC 32

CONSIDERED in

• R against Borders for Children (“ABC”) (by Wasi Daniju and Justin Baidoo) v The Secretary of State for Education
• CI2 Aviation Bermuda Ltd v Dr. Michael Bradshaw (as chairman of the Permanent Arbitration Tribunal)
• Donald Duane O'Connor v The Commissioner of Police

[See more]

• The Director of Public Prosecutions v Kevon Nurse
• The Director of Public Prosecutions v kevon nurse
• Avaria Niles v Judicial and Legal Service Commission
• R Manhattan Systems Ltd v HM Commissioners for Revenue and Customs
• Donatas Labeikis and Others v The Commissioners for HM Revenue & Customs
• John Walter Boulting v The Commissioners for HM Revenue and Customs
• Birlem Oil Ltd v HM Revenue and Customs
• Armstrongs Aggregates Ltd v Natural England
• Mr Phillip Gwyn James Evans v Barclays Bank Plc and Others
• Valmiki Stephen Ramjattan v Her Worship Magistrate Adia Mohammed
• The King (on the application of) Rebecca Pickford v Sandwell Metropolitan Borough Council
• R Mrs Shirley Archer v The Commissioners for HM Revenue and Customs
• The Queen (on the application of Geoffrey Richard Haworth) v The Commissioners for HM Revenue and Customs
• The King (on the application of Mileage Reclaim Ltd (trading as Taxbuddi)) v North Somerset Magistrates' Court

APPLIED in

• Sportsdirect.com Retail Ltd v Commissioners for HMRC
• R (on the application of Archer and Another) v Revenue and Customs Commissioners

CITED in

• Jolyon Toby Dennis Maugham QC v Uber London Ltd
• The King (on the application of Ben Peter Delo) v The Information Commissioner

FOLLOWED in

• Armstrongs Aggregates Ltd v Natural England

This document cites

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• United States of America et al. v. Prudenza et al., (2007) 219 O.A.C. 369 (CA)
• Mrs Karen Louise Oakley v South Cambridgeshire District Council Mr Len Satchell (Interested Party)
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Ex parte Preston (pet. all.)
• R v Secretary of State for the Home Department, ex parte Doody ; R v Same, ex parte Pierson ; R v Same, ex parte Smart ; R v Same, ex parte Pegg



See all quotations

• Lloyd (A.P.) and Others (A.P.) v McMahon
• Lloyd v McMahon
• R Veolia Es Landfill Ltd and Another (1st Respondent) v Viridor Waste Management Ltd and Others (2nd Respondent) FCC Environment UK Ltd and Another (3rd Respondent) Alpha Resource Management Ltd (4th Respondent) Sita UK Ltd and Others (5th Respondent) HM Commissioners for Revenue and Customs
• Re Waldron
• Carltona Ltd v Comrs. of Works
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• Finance Act 2015
• Civil Procedure Rules 1998
• R (Corner House Research and Another) v Director of the Serious Fraud Office
• Courts Act, 1981