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

Core Citations

CONSIDERS

• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Boake Allen Ltd and Others v HM Revenue and Customs

[See more]

• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General

RESUELVE RECURSO

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

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-247
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A
• County Courts Act 1984 - Articles : S-69

REPORTED OPINION OF in

• [2004] STC 1178
• 16/06/2004 Daily Cases
• [2004] BTC 358

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• [25/06/2004] TLR 2

CONSIDERED in

• HM Revenue and Customs v RSPCA
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others

[See more]

• Mikki v Duncan (trustee in bankruptcy)
• Michael Wright v 1. David Rowland and Another
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

APPEAL RESOLVED in

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

This document cites

• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Boake Allen Ltd and Others v HM Revenue and Customs
• Income and Corporation Taxes Act 1988



See all quotations

• Supreme Court (now known as Senior Courts) Act 1981
• County Courts Act 1984
• Administration of Justice Act 1982
• 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.