Test Claimants in the Act of GLO and Another v HM Revenue and Customs

Core Citations

CONSIDERS

• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)
• Test Claimants in the Act Group Litigation (Classes 2 and 4) v HM Revenue and Customs

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• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

CONSIDERS

• Finance Act 1965
• Income and Corporation Taxes Act 1988 - Articles : S-239
• Finance Act 1972

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• Income and Corporation Taxes Act 1988 - Articles : S-231
• Income and Corporation Taxes Act 1988 - Articles : S-238
• Income and Corporation Taxes Act 1988 - Articles : S-788
• Income and Corporation Taxes Act 1988 - Articles : S-247
• Finance Act 1965
• Income and Corporation Taxes Act 1988 - Articles : S-233
• Double Taxation Relief (Taxes on Income) (Italy) Order 1990
• Income and Corporation Taxes Act 1988

REFERS TO

• Pirelli Cable Holding NV v Commissioners of Inland Revenue

APPLIES

• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)

CITES

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Allied Maples Group Ltd v Simmons & Simmons
• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)

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• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

REPORTED OPINION OF in

• [2011] STC 872
• [2011] BTC 56

This document cites

• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v Commissioners of Inland Revenue



See all quotations

• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Allied Maples Group Ltd v Simmons & Simmons
• Test Claimants in the Act Group Litigation (Classes 2 and 4) v HM Revenue and Customs
• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Finance Act 1965
• Double Taxation Relief (Taxes on Income) (Italy) Order 1990
• Double Taxation Relief (Taxes on Income) (Netherlands) Order 1980
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Margaretha Bouanich v Skatteverket.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• 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.
• Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien.
• Amurta SGPS v Inspecteur van de Belastingdienst/Amsterdam.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.