The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd

Core Citations

CONSIDERS

• Wingfield v Stratford and Osman

[See more]

CONSIDERS

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : SCH-23A
• Income and Corporation Taxes Act 1988 - Articles : S-592

[See more]

• Finance Act 2004 - Articles : S-186
• Income and Corporation Taxes Act 1988 - Articles : S-788
• Income Tax Act 2007
• Income and Corporation Taxes Act 1988 - Articles : S-736A
• Income and Corporation Taxes Act 1988 - Articles : S-796
• Income and Corporation Taxes Act 1988 - Articles : S-349
• Income and Corporation Taxes Act 1988
• The Finance Act 2004, Section 85, (Commencement) Order 2004
• Income Tax (Manufactured Overseas Dividends) Regulations 1993
• Income Tax Act 2007

RESUELVE RECURSO

• Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners

REFERS TO

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Re S (Minors) (Care Order: Implementation of Care Plan); Re W

[See more]

• Ghaidan v Godin-Mendoza
• Pickstone v Freemans Plc
• Litster v Forth Dry Dock and Engineering Company Ltd
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• HM Revenue and Customs v EB Central Services Ltd
• Vodafone 2 v HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

REPORTED OPINION OF in

• [2020] 2 All ER 756
• [2019] STC 2146
• [08/01/2020] TLR 1

[See more]

• [2020] 1 WLR 777
• [2019] BTC 25

REVERSED in

• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd

This document cites

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Litster v Forth Dry Dock and Engineering Company Ltd
• HM Revenue and Customs v EB Central Services Ltd
• Pickstone v Freemans Plc



See all quotations

• Re S (Minors) (Care Order: Implementation of Care Plan); Re W
• Vodafone 2 v HM Revenue and Customs
• Ghaidan v Godin-Mendoza
• Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners
• Wingfield v Stratford and Osman
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Coal Staff Superannuation Scheme Trustees Ltd
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 1991
• Finance Act 1996
• Income Tax Act 2007
• Finance Act 2013
• Income Tax (Manufactured Overseas Dividends) Regulations 1993
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
• Société de Gestion Industrielle (SGI) v Belgian State.
• Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg.
• Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.
• 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.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Lady & Kid A/S and Others v Skatteministeriet.
• Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs.
• Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
• Manfred Trummer y Peter Mayer.