Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Wyre Forest District Council v Secretary of State for the Environment

[See more]

• Todd v Dodd
• National Bank of Greece S.A. (Appellants) v Pinios Shipping Company No. 1 and Another (Respondents)
• Tate & Lyle Food and Distribution Ltd v Greater London Council
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council

REFERS TO

• Burdick v Garrick
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• President of India v Davenport Marine Panama S.A. (Albion)

[See more]

• Tate & Lyle Food and Distribution Ltd v Greater London Council
• Shearson Lehman Brothers Inc. v Maclaine Watson & Company Ltd (No. 2)
• Jaura v Ahmed
• London, Chatham, and Dover Railway Company v South Eastern Railway Company
• William Kurt Wallersteiner (Plaintiff Appellant) M. J. G Moir (Defendant Respondent) M. J. G Moir (Plaintiff on counterclaim) William Kurt Wallersteiner Hartley Baird Ltd and Another (Defendants on counterclaim)

CONSIDERS

• Finance Act 1972
• Finance Act 1998
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council

[See more]

• Income and Corporation Taxes Act 1988
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A

RESUELVE RECURSO

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

REFERRED in

• Wilson v Dunbar Bank Plc
• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• Britned Development Ltd v ABB AB

[See more]

• Saatchi & Saatchi Pte Ltd and Others v Tan Hun Ling (Clarke Quay Pte Ltd, Third Party)

CONSIDERED in

• Ian Alexander Shanks (Claimant/Appellant) v Unilever Plc and Others
• HM Revenue and Customs v RSPCA
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs

[See more]

• Burlington Loan Management Ltd and Others v Antony Victor Lomas and Others
• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Littlewoods Ltd and Others v HM Revenue and Customs
• Warner-Lambert Company, LLC v Actavis Group PTC EHF and Others The Secretary of State for Health (Proposed Intervener)
• Amalgamated Metal Corporation Plc v Wragge & Company (A Firm)and Another
• British Telecommunications Plc v Office of Communications and Others
• Boake Allen Ltd and Others v HM Revenue and Customs
• Black and Others v Davies
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

CITED in

• NEC Semi-Conductors Ltd and other test claimants v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2005] 2 CMLR 30
• 12/04/2005 Daily Cases
• [2005] STC 687

[See more]

• [2005] Eu LR 773
• [26/04/2005] TLR 2
• [2005] BTC 202
• [2005] 3 WLR 521
• [2006] QB 37

APPEAL RESOLVED in

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

This document cites

• Jaura v Ahmed
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• William Kurt Wallersteiner (Plaintiff Appellant) M. J. G Moir (Defendant Respondent) M. J. G Moir (Plaintiff on counterclaim) William Kurt Wallersteiner Hartley Baird Ltd and Another (Defendants on counterclaim)
• Pirelli Cable Holding NV v Commissioners of Inland Revenue



See all quotations

• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Shearson Lehman Brothers Inc. v Maclaine Watson & Company Ltd (No. 2)
• National Bank of Greece S.A. (Appellants) v Pinios Shipping Company No. 1 and Another (Respondents)
• London, Chatham, and Dover Railway Company v South Eastern Railway Company
• Todd v Dodd
• Tate & Lyle Food and Distribution Ltd v Greater London Council
• President of India v Davenport Marine Panama S.A. (Albion)
• Wyre Forest District Council v Secretary of State for the Environment
• Burdick v Garrick
• Tate & Lyle Food and Distribution Ltd v Greater London Council
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1998
• M. Helen Marshall v Southampton and South-West Hampshire Area Health Authority.
• Corus UK Ltd v Commission of the European Communities.
• 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.
• Brasserie du Pecheur SA v Federal Republic of Germany; R v Secretary of State for Transport, ex parte Factortame Ltd (No 4) (Joined Cases C-46/93 and C-48/93)