Tower MCashback LLP v HM Revenue and Customs

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Blom-Cooper
• Ensign Tankers (Leasing) Ltd v Stokes
• Tower MCashback LLP v HM Revenue and Customs

[See more]

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• WASA International (UK) Insurance Company Ltd v WASA International Insurance Company Ltd
• Astall and Another v HM Revenue and Customs

CONSIDERS

• Capital Allowances Act 2001
• Capital Allowances Act 2001 - Articles : S-45
• Taxes Management Act 1970 - Articles : S-31

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• Taxes Management Act 1970 - Articles : S-50
• Taxes Management Act 1970
• Finance Act 1994
• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-8
• Taxes Management Act 1970 - Articles : S-28A
• Capital Allowances Act 2001 - Articles : S-11
• Capital Allowances Act 1990 - Articles : S-24
• Taxes Management Act 1970 - Articles : S-28B

RESUELVE RECURSO

• Tower MCashback LLP v HM Revenue and Customs

COMMENTS

• R v Income Tax Special Commissioners, ex parte Elmhirst
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• MacNiven v Westmoreland Investments Ltd

[See more]

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Langham v Veltema
• Carreras Group Ltd v Stamp Commissioner
• Peterson v Inland Revenue Commissioner (New Zealand)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ensign Tankers (Leasing) Ltd v Stokes
• HM Revenue and Customs v D'Arcy
• Astall and Another v HM Revenue and Customs

REFERRED in

• Icebreaker 1 LLP v HMRC
• Hankinson v HM Revenue and Customs
• Commissioners for HM Revenue and Customs v Tooth

CONSIDERED in

• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Sanderson v Revenue and Customs Commissioners
• Derek William Hankinson v HM Revenue and Customs

[See more]

• Investec Asset Finance Plc v The Commissioners of HM Revenue and Customs
• Fidex Ltd v Revenue and Customs Commissioners
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Tower MCashback LLP v HM Revenue and Customs

CITED in

• Hargreaves v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2010] STC 809

APPEAL RESOLVED in

• Tower MCashback LLP v HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Blom-Cooper
• MacNiven v Westmoreland Investments Ltd
• WASA International (UK) Insurance Company Ltd v WASA International Insurance Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Astall and Another v HM Revenue and Customs



See all quotations

• Ensign Tankers (Leasing) Ltd v Stokes
• Tower MCashback LLP v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Langham v Veltema
• Ensign Tankers (Leasing) Ltd v Stokes
• R v Income Tax Special Commissioners, ex parte Elmhirst
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Peterson v Inland Revenue Commissioner (New Zealand)
• MacNiven v Westmoreland Investments Ltd
• Tower MCashback LLP v HM Revenue and Customs
• HM Revenue and Customs v D'Arcy
• Carreras Group Ltd v Stamp Commissioner
• Capital Allowances Act 2001
• Finance Act 1994
• Capital Allowances Act 1990
• Taxes Management Act 1970
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Astall and Another v HM Revenue and Customs