Tower MCashback LLP v HM Revenue and Customs
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Core Citations
CONSIDERS
- Commissioners of Customs and Excise v Blom-Cooper
- Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
- Ensign Tankers (Leasing) Ltd v Stokes
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CONSIDERS
- Taxes Management Act 1970 - Articles : S-31
- Capital Allowances Act 2001 - Articles : S-45
- Taxes Management Act 1970 - Articles : S-28B
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REFERS TO
RESUELVE RECURSO
APPLIES
CITES
- Re McGuckian (No 1)
- Peterson v Inland Revenue Commissioner (New Zealand)
- Cooper v Billingham (Inspector of Taxes). ; Fisher v Edwards (Inspector of Taxes)
DISTINGUISHES
NOT FOLLOWED in
CITED in
- Lewis v Condon; Condon v Lewis
- TC02630: Bristol & West Plc
- London Luton Hotel Bpra Property Fund LLP v The Commissioners for HM Revenue and Customs
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REFERRED in
- NCL Investments Ltd and another v Revenue and Customs Commissioners
- Sword Services Ltd and Others v Revenue and Customs Commissioners
- Andrew Chappell v The Commissioners for HM Revenue and Customs
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APPLIED in
- The Vaccine Research Ltd Partnership and Another v The Commissioners for HM Revenue and Customs
- The Bampton Property Group Ltd and Others v King (an Officer Appointed by HM Revenue and Customs) and another
CONSIDERED in
- Hargreaves v Revenue and Customs Commissioners
- R Zarathustra Jal Amrolia v The Commissioners for HM Revenue & Customs
- Ecology Support Services Ltd v Kevin Hellard and Another
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REPORTED OPINION OF in
