R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Express & Echo Publications Ltd v Tanton
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Market Investigations Ltd v Minister of Social Security

[See more]

• R v Chief Constable of Sussex, ex parte International Trader's Ferry Ltd (pet. all.)
• R v Attorney General, ex parte Imperial Chemical Industries Plc
• Commissioners of Inland Revenue v Willoughby
• Carmichael and Another v National Power Plc
• Nethermere (St. Neots) Ltd v Gardiner
• Sunday Times v United Kingdom (A/30) (No 1)

CONSIDERS

• Welfare Reform and Pensions Act 1999
• Finance Act 2000 - Articles : SCH-12
• Human Rights Act 1998

[See more]

• Income and Corporation Taxes Act 1988
• Finance Act 1997

REPORTED OPINION OF in

• 02/04/2001 Daily Cases
• [2001] STC 629
• [05/04/2001] TLR 3

CONSIDERED in

• JC and Others v The Crown
• Future Online Ltd v Faulds (HMIT)

REFERRED in

• Sony Computer Entertainment Europe Ltd v Customs and Excise
• Usetech Ltd v Young (Inspector of Taxes)
• R (on the application of British Aggregates Associates and Others) v H M Treasury

APPEAL RESOLVED in

• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue

AFFIRMED in

• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue

This document cites

• Carmichael and Another v National Power Plc
• Nethermere (St. Neots) Ltd v Gardiner
• R v Chief Constable of Sussex, ex parte International Trader's Ferry Ltd (pet. all.)
• Express & Echo Publications Ltd v Tanton
• Commissioners of Inland Revenue v Willoughby



See all quotations

• R v Attorney General, ex parte Imperial Chemical Industries Plc
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
• Market Investigations Ltd v Minister of Social Security
• Income and Corporation Taxes Act 1988
• Finance Act 2000
• Welfare Reform and Pensions Act 1999
• Finance Act 1997
• Social Security Contributions (Intermediaries) Regulations 2000
• Confederación Española de Transporte de Mercancías (CETM) contra Comisión de las Comunidades Europeas.
• Arbeitsgemeinschaft Deutscher Rundfunkanstalten (ARD) contra PRO Sieben Media AG, en el que intervienen SAT 1 Satellitenfernsehen GmbH, Kabel 1, K 1 Fernsehen GmbH.
• Comisión de las Comunidades Europeas contra República Italiana.
• Dieter Kraus v Land Baden-Württemberg.
• Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman, Royal club liégeois SA v Jean-Marc Bosman and others and Union des associations européennes de football (UEFA) v Jean-Marc Bosman.
• Manfred Säger contra Dennemeyer & Co. Ltd.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Her Majesty's Customs and Excise v Gerhart Schindler and Jörg Schindler.
• Patrick Christopher Kenny v Insurance Officer.
• Reinhard Gebhard v Consiglio dell'Ordine degli Avvocati e Procuratori di Milano.
• Industrie Aeronautiche e Meccaniche Rinaldo Piaggio SpA contra International Factors Italia SpA (Ifitalia), Dornier Luftfahrt GmbH y Ministero della Difesa.
• Syndesmos ton en Elladi Touristikon kai Taxidiotikon Grafeion contra Ypourgos Ergasias.
• Alpine Investments BV v Minister van Financiën.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• República Italiana contra Comisión de las Comunidades Europeas.
• Commission of the European Communities v Kingdom of Belgium.
• Ecotrade Srl contra Altiforni e Ferriere di Servola SpA (AFS).
• Fintan Duff, Liam Finlay, Thomas Julian, James Lyons, Catherine Moloney, Michael McCarthy, Patrick McCarthy, James O'Regan, Patrick O'Donovan v Minister for Agriculture and Food and Attorney General.
• Jyri Lehtonen y Castors Canada Dry Namur-Braine ASBL contra Fédération royale belge des sociétés de basket-ball ASBL (FRBSB).
• Italian Republic v Commission of the European Communities.
• Déménagements-Manutention Transport SA (DMT).
• Elliniki Radiophonia Tiléorassi AE y Panellinia Omospondia Syllogon Prossopikou contra Dimotiki Etairia Pliroforissis y Sotirios Kouvelas y Nicolaos Avdellas y otros.