Six Continents Ltd v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Re Vandervell's Trusts (no. 1)
• Argosam Finance Company Ltd v Oxby

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• Six Continents Ltd and Another v Inland Revenue Commissioners and Another

CONSIDERS

• Provisional Collection of Taxes Act 1968
• Finance (No. 2) Act 2015 - Articles : S-38
• Corporation Tax Act 2010 - Articles : S-357

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• Corporation Tax Act 2010
• Finance (No. 2) Act 2015
• Finance Act 1998 - Articles : SCH-18
• Human Rights Act 1998
• Finance (No. 2) Act 2015 - Articles : S-52

REFERS TO

• Barraclough v Brown and Others
• Argosam Finance Company Ltd v Oxby
• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)

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• Taylor v O'Connor
• Re Vandervell's Trusts (No. 2)
• Evonik Degussa UK Holdings Ltd and Others v Revenue and Customs Commissioners
• British Transport Commission v Gourley

APPLIES

• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2016] BTC 7

CITED in

• R (on the application of Imperial Chemical Industries Ltd and Another) v Revenue and Customs Commissioners and Another

REFERRED in

• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• British Transport Commission v Gourley
• Six Continents Ltd and Another v Inland Revenue Commissioners and Another
• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• Re Vandervell's Trusts (No. 2)



See all quotations

• Argosam Finance Company Ltd v Oxby
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Taylor v O'Connor
• Evonik Degussa UK Holdings Ltd and Others v Revenue and Customs Commissioners
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• Barraclough v Brown and Others
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Argosam Finance Company Ltd v Oxby
• Coin-a-Drink Ltd
• Re Vandervell's Trusts (no. 1)
• Finance (No. 2) Act 2015
• Provisional Collection of Taxes Act 1968
• Finance Act 1998
• Corporation Tax Act 2010
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs.
• Human Rights Act 1998