UBS AG and Another v Revenue and Customs Commissioners

Core Citations

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CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Blom-Cooper
• Weight (HM Inspector of Taxes) v Salmon

[See more]

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Carreras Group Ltd v Stamp Commissioner
• Snook v London and West Riding Investments Ltd
• Abbott v Philbin (Inspector of Taxes)
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• MacNiven v Westmoreland Investments Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Re McGuckian (No 1)
• Furniss v Dawson; Murdoch v Dawson

REFERS TO

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Salmon v Weight

RESUELVE RECURSO

• DB Group Services (UK) Ltd v The Commissioners for HM Revenue and Customs

APPLIES

• Grays Timber Products Ltd v HM Revenue and Customs

CITES

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

[See more]

• Re McGuckian (No 1)
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)

REVERSES

• DB Group Services (UK) Ltd v The Commissioners for HM Revenue and Customs

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003
• Finance Act 2003
• Finance Act 2003 - Articles : SCH-22

[See more]

• Finance Act 1998 - Articles : S-50
• Income and Corporation Taxes Act 1988
• Finance Act 1972 - Articles : S-78
• Income and Corporation Taxes Act 1970 - Articles : S-186
• Finance Act 1966 - Articles : S-25
• Income Tax (Earnings and Pensions) Act 2003
• Income and Corporation Taxes Act 1988

REFERRED in

• Starbev GP Ltd (Appellant/Respondent) v Interbrew Central European Holdings Bv (Respondent/Appellant)
• R (on the application of Haworth) v Revenue and Customs Commissioners
• Charman v Revenue and Customs Commissioners

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• The Trustees of the Morrison 2002 Maintenance Trust v The Commissioners for HM Revenue and Customs
• Andrew Chappell v The Commissioners for HM Revenue and Customs
• Lambeth London Borough Council v Secretary of State for Housing, Communities and Local Government
• Balhousie Holdings Ltd v Revenue and Customs Commissioners
• BCM Cayman LP v The Commissioners for HM Revenue and Customs
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• Annington Property Ltd v The Secretary of State for Defence
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs

CONSIDERED in

• Old Mutual Plc
• National Aids Trust v National Health Service Commissioning Board (nhs England) The Secretary of State for Health and Another (Interested Parties)
• Richard David Ernest Hopes v Kate Burton

[See more]

• Nicholas M F Trigg (A Partner in Tonnant LLP) v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd
• C. G. Fry & Son Ltd v Secretary of State for Levelling Up, Housing and Communities
• BDO Cayman Ltd v The Governor in Cabinet
• Section 51(L)(C) of the Immigration (Transition) Act, 2018 Order 55 of the Grand Court Rules and the Revocation of the Residency and Employment Rights Certificate Held by Alan Lawrems Taylor Dominguez Granted Pursuant to Section 31 Immigration Act, 2013. Alan Lawrems Taylor Dominguez Appellant v Immigration Appeals Tribunal Respondent
• Manolete Partners Plc v Ian Russell White
• Devant Maharaj v The Commissioner of Valuations and the Attorney General
• Alan La Wrems Taylor Dominguez v Immigration Appeals Tribunal

CITED in

• R Faraday Development Ltd v West Berkshire Council St Modwen Developments Ltd (Interested Party)
• Good v R & C Commissioners
• (1) City Shoes (Wholesale) Ltd v The Commissioners for HM Revenue and Customs

[See more]

• Estera Trust (Jersey) Ltd (a company incorporated under the Laws of Jersey) v Jasminder Singh
• Geoffrey Richard Haworth v The Commissioners for HM Revenue and Customs
• Petrus Jacobus Le Roux Zeeman v The Commissioners for HM Revenue and Customs

APPLIED in

• Uber BV and Others v Aslam and Others

REPORTED OPINION OF in

• [2016] 3 All ER 1
• [2016] NR Uned 40
• [2016] All ER D 87 Mar

[See more]

• [2016] STC 934
• [21/03/2016] TLR 1
• [2016] BTC 11
• [2016] 1 WLR 1005

This document cites

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• DB Group Services (UK) Ltd v The Commissioners for HM Revenue and Customs
• Commissioners of Customs and Excise v Blom-Cooper
• Furniss v Dawson; Murdoch v Dawson
• Snook v London and West Riding Investments Ltd
• MacNiven v Westmoreland Investments Ltd



See all quotations

• Abbott v Philbin (Inspector of Taxes)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Grays Timber Products Ltd v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Salmon v Weight
• Re McGuckian (No 1)
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners
• Weight (HM Inspector of Taxes) v Salmon
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners
• Carreras Group Ltd v Stamp Commissioner
• Income and Corporation Taxes Act 1988
• Finance Act 1966
• Finance (No. 2) Act 2005
• Finance Act 1972
• Income and Corporation Taxes Act 1970
• Finance Act 1998
• Finance Act 2003
• Income Tax (Earnings and Pensions) Act 2003
• Tower MCashback LLP v HM Revenue and Customs
• Commissioners of Inland Revenue v Scottish Provident Institution