UBS AG v HM Revenue and Customs
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UBS AG v HM Revenue and Customs
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Core Citations
CONSIDERS
- Pirelli Cable Holding NV v Commissioners of Inland Revenue
- Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees
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REFERS TO
- Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue
- Fothergill v Monarch Airlines Ltd
- Memec Plc v Commissioners of Inland Revenue
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RESUELVE RECURSO
CONSIDERS
- Finance Act 1972
- Finance Act 1965
- Income and Corporation Taxes Act 1988 - Articles : S-243
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REPORTED OPINION OF in
APPEAL RESOLVED in