The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)

Core Citations

CONSIDERS

• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners

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• Gallic Leasing Ltd v Coburn (Inspector of Taxes)
• Trustees of BT Pension Scheme
• R v Head

CONSIDERS

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-20
• Taxes Management Act 1970 - Articles : S-43

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• Taxes Management Act 1970
• Income and Corporation Taxes Act 1988 - Articles : S-231
• Taxes Management Act 1970 - Articles : S-42
• Limitation Act 1980
• Income and Corporation Taxes Act 1988 - Articles : S-592
• Value Added Tax Act 1994
• Taxes Management Act 1970 - Articles : S-48
• Taxes Management Act 1970 - Articles : SCH-1A
• Value Added Tax Act 1994 - Articles : S-83
• Human Rights Act 1998 - Articles : S-3

CITES

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• Wandsworth London Borough Council v Winder
• Oxfam v HM Revenue and Customs
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• R v Head
• The trustees of the BT Pension Scheme v The Commissioners for HM Revenue & Customs
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Biggs v Somerset County Council
• Boddington v British Transport Police
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

CITED in

• Gold Nuts Ltd and Others v The Commissioners for HM Revenue & Customs
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs

REFERRED in

• Six Continents Ltd v Revenue and Customs Commissioners

CONSIDERED in

• Glencore Energy UK Ltd v Revenue and Customs Commissioners
• Routier and Another v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2016] STC 66
• [2015] BTC 22

DISTINGUISHED in

• Leeds City Council v Revenue and Customs Commissioners

This document cites

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• R v Head
• Wandsworth London Borough Council v Winder
• The trustees of the BT Pension Scheme v The Commissioners for HM Revenue & Customs
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General



See all quotations

• Derek William Hankinson v HM Revenue and Customs
• Gallic Leasing Ltd v Coburn (Inspector of Taxes)
• Oxfam v HM Revenue and Customs
• Boddington v British Transport Police
• R v Head
• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners
• Trustees of BT Pension Scheme
• Biggs v Somerset County Council
• Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v R & C Commissioners
• Income and Corporation Taxes Act 1988
• Value Added Tax Act 1994
• Limitation Act 1980
• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Rewe-Zentralfinanz eG and Rewe-Zentral AG v Landwirtschaftskammer für das Saarland.
• H. Steenhorst-Neerings contra Bestuur van de Bedrijfsvereniging voor Detailhandel, Ambachten en Huisvrouwen.
• Kronos International Inc. v Finanzamt Leverkusen.
• Halliburton Services BV v Staatssecretaris van Financiën.
• Finanzamt Offenbach am Main-Land v Keller Holding GmbH.
• Haahr Petroleum Ltd contra Åbenrå Havn, Ålborg Havn, Horsens Havn, Kastrup Havn NKE A/S, Næstved Havn, Odense Havn, Struer Havn y Vejle Havn, en el que interviene: Trafikministeriet.
• Edilizia Industriale Siderurgica Srl (Edis) contra Ministero delle Finanze.
• Eurowings Luftverkehrs AG contra Finanzamt Dortmund-Unna.
• Theresa Emmott contra Minister for Social Welfare y Attorney General.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Ministero delle Finanze contra Spac SpA.
• Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
• Virginie Pontin v T-Comalux SA.
• 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.