The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)

Core Citations

CONSIDERS

• R CAPT FORD T/A DAVID SAYERS v The First Secretary of State
• McNicholas Construction Company Ltd v Commissioners of Customs and Excise
• Ensign Tankers (Leasing) Ltd v Stokes

REFERS TO

• Ensign Tankers (Leasing) Ltd v Stokes
• McNicholas Construction Company Ltd v Commissioners of Customs and Excise

[See more]

• Hitch and Others v Stone (Inspector of Taxes)

APPLIES

• Able (UK) Ltd v HM Revenue and Customs
• Snook v London and West Riding Investments Ltd

CITES

• Stoneleigh Finance Ltd v Phillips

CITED in

• E Buyer UK Ltd
• Megtian Ltd ((in Administration)) v HM Revenue and Customs

CONSIDERED in

• Richard Charles Prescott v Solicitors Regulation Authority
• Riad Tawfiq AL Sadik Plaintiff v (1) Investcorp Bank B.S.C. (2) Investcorp Investment Advisers Ltd (3) Shallot Iam Ltd (4) Blossom Iam Ltd (5) Investcorp Nominee Holder Ltd (6) Investcorp Trading Ltd Defendants
• Riad Tawfiq Al Sadik v Investcorp Bank B.S.C.

[See more]

• Abbey Forwarding Ltd ((in Liquidation)) v Richard John Hone and Others
• Raj Rajan Mariaddan v Solicitors Regulation Authority Ltd
• The Commissioners for HM Revenue and Customs v Citibank NA and Another
• The Law Society of Ireland v Coleman

REFERRED in

• London Borough of Haringey v Hines
• United Company Rusal Plc (a company incorporated in Jersey) v Crispian Investments Ltd (a company incorporated in Cyprus)
• Peter Rhys Williams v Solicitors Regulation Authority

[See more]

• N2J Ltd v HM Revenue and Customs
• Mobilx Ltd v HM Comissioners for HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Ras Al Khaimah Investment Authority v Farhad Azima
• Jomast Accommodation Ltd v G4S Care and Justice Services (UK) Ltd
• Loose v Lynn Shellfish Ltd

REPORTED OPINION OF in

• [2008] STC 2079
• [2008] BVC 275
• [2008] BTC 5150

This document cites

• R CAPT FORD T/A DAVID SAYERS v The First Secretary of State
• Able (UK) Ltd v HM Revenue and Customs
• Stoneleigh Finance Ltd v Phillips
• Snook v London and West Riding Investments Ltd
• Hitch and Others v Stone (Inspector of Taxes)



See all quotations

• Ensign Tankers (Leasing) Ltd v Stokes
• Ensign Tankers (Leasing) Ltd v Stokes
• McNicholas Construction Company Ltd v Commissioners of Customs and Excise
• McNicholas Construction Company Ltd v Commissioners of Customs and Excise
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).