The Commissioners for HM Revenue and Customs v Altrad Services Ltd

Core Citations

CONSIDERS

• Capital Allowances Act 2001
• Capital Allowances Act 1990
• Capital Allowances Act 2001 - Articles : S-11

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• Capital Allowances Act 2001 - Articles : S-67
• Finance Act 2011
• Local Government Finance Act 1988
• Capital Allowances Act 2001 - Articles : S-61
• Tribunals, Courts and Enforcement Act 2007
• Finance Act 2011 - Articles : S-33
• Finance Act 1971 - Articles : S-44
• Capital Allowances Act 2001 - Articles : S-3
• Finance Act 2013

CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Altrad Services Ltd (Formerly Cape Industrial Services Ltd) v The Commissioners for HM Revenue and Customs
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another

[See more]

• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Commissioners of Inland Revenue v Scottish Provident Institution
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Re McGuckian (No 1)
• MacNiven v Westmoreland Investments Ltd
• Chester v Afshar
• UBS AG and Another v Revenue and Customs Commissioners
• Ensign Tankers (Leasing) Ltd v Stokes
• Tower MCashback LLP v HM Revenue and Customs
• Mayes v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Commissioners of Customs and Excise v Blom-Cooper
• Carreras Group Ltd v Stamp Commissioner
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Stokes v Costain Property Investments Ltd
• Boss Holdings Ltd v Grosvenor West End Properties Ltd and Another; Mallett & Son (Antiques) Ltd v Same
• Notting Hill Finance Ltd v Nadeem Sheikh

REPORTED OPINION OF in

• [2024] 1 WLR 4397

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Blom-Cooper
• MacNiven v Westmoreland Investments Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Mayes v HM Revenue and Customs



See all quotations

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Chester v Afshar
• Stokes v Costain Property Investments Ltd
• Boss Holdings Ltd v Grosvenor West End Properties Ltd and Another; Mallett & Son (Antiques) Ltd v Same
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ensign Tankers (Leasing) Ltd v Stokes
• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Carreras Group Ltd v Stamp Commissioner
• Capital Allowances Act 2001
• Local Government Finance Act 1988
• Finance Act 1971
• Finance Act 2011
• Capital Allowances Act 1990
• Finance Act 2013
• Tribunals, Courts and Enforcement Act 2007
• Tower MCashback LLP v HM Revenue and Customs
• Notting Hill Finance Ltd v Nadeem Sheikh
• Commissioners of Inland Revenue v Scottish Provident Institution
• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Altrad Services Ltd and Another v R & C Commissioners
• Altrad Services Ltd (Formerly Cape Industrial Services Ltd) v The Commissioners for HM Revenue and Customs