UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-423
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-422
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-425

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• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-424
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-427
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-428
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-429
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-430
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-431
• Income Tax (Earnings and Pensions) Act 2003 - Articles : S-432

REPORTED OPINION OF in

• [2011] TC 00944

APPEAL RESOLVED in

• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

REVERSED in

• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

CITED in

• UBS AG and Another v Revenue and Customs Commissioners

This document cites

• Snook v London and West Riding Investments Ltd
• R (Westminster City Council) v National Asylum Support Service
• Abbott v Philbin (Inspector of Taxes)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Grays Timber Products Ltd v HM Revenue and Customs



See all quotations

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Foulser and Another v MacDougall (Inspector of Taxes)
• Steele v E.v.C. International N.v (formerly European Vinyls Corporation (Holdings) B.v)
• Income and Corporation Taxes Act 1988
• European Union (Accessions) Act 2006
• Finance Act 1999
• Income Tax (Earnings and Pensions) Act 2003
• Financial Services and Markets Act 2000 (Regulated Activities) Order 2001
• Commissioners of Inland Revenue v Scottish Provident Institution
• P A Holdings