Samarkand Film Partnership No 3 and Others v Revenue and Customs Commissioners; R (on the application of Samarkand Film Partnership No 3) v Revenue and Customs Commissioners; R (on the application of Proteus Film Partnership No 1) v Revenue and Customs Commissioners

Core Citations

CITES

• Samarkand Film Partnership No.3 v HM Revenue and Customs

REPORTED OPINION OF in

• [2015] BTC 517

CONSIDERED in

• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs

This document cites

• R v Secretary of State for Education and Employment, ex parte Begbie
• Lupton v F.A. & A.B. Ltd
• The Queen (on the application of London Borough of Lewisham and Others) v Assessment and Qualifications Alliance ("Aqa") and Others (4) Oxford and Cambridge and RSA Examinations t/a OCR ("OCR") and Another (Interested Parties)
• Stanton v Drayton Commercial Investment Company Ltd
• HM Revenue and Customs v Halcyon Films LLP



See all quotations

• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ex parte Preston (pet. all.)
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Chilcott and Others v HM Revenue and Customs
• Wannell v Rothwell (Inspector of Taxes)
• Marson v Morton
• Ensign Tankers (Leasing) Ltd v Stokes
• Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners
• Barclays Mercantile Industrial Finance Ltd v Melluish
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Peterson v Inland Revenue Commissioner (New Zealand)
• Samarkand Film Partnership No.3 v HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Income Tax (Trading and Other Income) Act 2005
• Finance (No 2) Act 1997
• Income Tax Act 1945
• R (Bancoult) v Foreign Secretary (No 2)
• Tower MCashback LLP v HM Revenue and Customs
• R (on the application of Davies and another) v HM Revenue and Customs