Revenue and Customs Commissioners v NCL Investments Ltd; Smith & Williamson Corporate Services Ltd

Core Citations

REPORTED OPINION OF in

• [2019] STC 898
• [2019] BTC 513

REFERRED in

• The Commissioners for HM Revenue and Customs v NCL Investments Ltd

This document cites

• Odeon Associated Theatres Ltd v Jones
• Mallalieu v Drummond
• Johnston (Inspector of Taxes) v Britannia Airways Ltd
• Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners
• Southern Railway of Peru v Owen



See all quotations

• Jenners Princes Street Edinburgh Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Corporation Tax Act 2009
• Finance Act 2013
• Income Tax (Earnings and Pensions) Act 2003