Revenue and Customs Commissioners v MCX Dunlin (UK) Ltd

Core Citations

CONSIDERS

• Finance Act 1998 - Articles : SCH-18
• Finance Act 1994 - Articles : S-196
• Finance Act 1993

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• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-825
• Finance Act 1983
• Finance Act 1982
• Finance Act 1982 - Articles : S-139
• Finance Act 1982 - Articles : S-142
• Finance Act 1982 - Articles : SCH-19
• Finance Act 1981 - Articles : S-139
• Finance Act 1980
• Finance Act 1980 - Articles : SCH-17
• Finance (No. 2) Act 1979
• Oil Taxation Act 1975
• Finance Act 1972
• Finance Act 1972 - Articles : S-85
• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-34
• Taxes Management Act 1970 - Articles : S-87
• Taxes Management Act 1970 - Articles : S-30A
• Oil Taxation Act 1975 - Articles : S-12
• Finance Act 2009
• Corporation Tax Act 2010 - Articles : S-301
• Burton v Mellham Ltd

REFERS TO

• Barry Knibbs & Others v Commissioners for HM Revenue and Customs
• Marshall (Inspector of Taxes) v Kerr
• Procter & Gamble Ltd v Taylerson (Inspector of Taxes)

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• Argosam Finance Company Ltd v Oxby
• Re Vandervell's Trusts (no. 1)
• Elf Enterprise Caledonia Ltd v Commissioners of Inland Revenue
• Barraclough v Brown and Others
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2021] STC 474
• [2021] BTC 8

REFERRED in

• Donatas Labeikis and Others v The Commissioners for HM Revenue & Customs

DISTINGUISHED in

• Stephen Hoey & Others v Commissioners for HM Revenue & Customs