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

Core Citations

CONSIDERS

CONSIDERS

• Coal Industry Nationalisation Act 1946
• Income and Corporation Taxes Act 1988
• Finance Act 2004 - Articles : SCH-36

[See more]

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-231
• Income and Corporation Taxes Act 1988 - Articles : S-349
• Income and Corporation Taxes Act 1988 - Articles : S-796
• Income and Corporation Taxes Act 1988 - Articles : SCH-23A
• Coal Industry Nationalisation Act 1946

REVERSES

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

REFERS TO

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

REPORTED OPINION OF in

• [2022] 3 All ER 335
• [2022] STC 776
• [02/05/2022] TLR 1

[See more]

• [2022] BTC 14
• [2022] 1 WLR 2359

REFERRED in

• Ricardo Benjamin Salinas Pliego v Astor Asset Management 3 Ltd

This document cites

• Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Coal Industry Nationalisation Act 1946
• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd



See all quotations

• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Santander Asset Management SGIIC SA, on behalf of FIM Santander Top 25 Euro Fi (C‑338/11) v Directeur des résidents à l'étranger et des services généraux and Santander Asset Management SGIIC SA, on behalf of Cartera Mobiliaria SA SICAV (C‑339/11 to C‑347/11) and Others v Ministre du Budget, des Comptes publics, de la Fonction publique et de la Réforme de l’État.
• Petri Manninen.
• The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Hanns-Martin Bachmann v Belgian State.
• Brasserie du Pecheur SA v Federal Republic of Germany; R v Secretary of State for Transport, ex parte Factortame Ltd (No 4) (Joined Cases C-46/93 and C-48/93)