The trustees of the BT Pension Scheme v The Commissioners for HM Revenue & Customs

Core Citations

CONSIDERS

• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd

CITES

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd

COMMENTS

• UBS AG v HM Revenue and Customs

CONSIDERS

• Taxes Management Act 1970 - Articles : S-43
• Income and Corporation Taxes Act 1988 - Articles : S-231
• Finance (No 2) Act 1997

[See more]

• Taxes Management Act 1970
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-20
• Taxes Management Act 1970 - Articles : S-42
• Income and Corporation Taxes Act 1988 - Articles : S-592
• Taxes Management Act 1970 - Articles : S-33
• Finance Act 2009

CITED in

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

REPORTED OPINION OF in

• [2014] BTC 4

This document cites

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• UBS AG v HM Revenue and Customs
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd
• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners
• Income and Corporation Taxes Act 1988



See all quotations

• Finance (No 2) Act 1997
• Taxes Management Act 1970
• Finance Act 2009
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd