Revenue and Customs Commissioners v SSE Generation Ltd

Core Citations

AFFIRMED in

• Revenue and Customs Commissioners v SSE Generation Ltd
• Commissioners for HM Revenue and Customs v SSE Generation Ltd

REPORTED OPINION OF in

• [2021] STC 369
• [2021] BTC 6

CONSIDERED in

• Commissioners for HM Revenue and Customs v SSE Generation Ltd
• Wong, Wen-Young v (1) Grand View Private Trust Company Ltd, (2) Transglobe Private Trust Company Ltd
• Urenco Chemplants Ltd and Another v R & C Commissioners

REFERRED in

• Oisin Fanning v The Commissioners for HM Revenue & Customs

This document cites

• Commissioners of Inland Revenue v Scottish & Newcastle Breweries Ltd
• Cozens v Brutus
• Revenue and Customs Commissioners v Trigg (a partner of Tonnan LLP)
• Price and Others v Revenue and Customs Commissioners
• Factories Act 1961



See all quotations

• Capital Allowances Act 2001
• Interpretation Act 1978
• Tribunals, Courts and Enforcement Act 2007
• R v Steven William Montila and Others
• Shamoon v Chief Constable of the Royal Ulster Constabulary
• R & C Commissioners v SSE Generation Ltd
• Investec Asset Finance Plc v The Commissioners of HM Revenue and Customs
• Federal Cases - William O. McMahon, Inc. v. Comm'r of Internal Revenue
• Federal Cases - McBride v. Comm'r of Internal Revenue