Volkerrail Plant Ltd v The Commissioners for HM Revenue & Customs

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1988
• European Union (Withdrawal) Act 2018 - Articles : S-6
• Finance Act 2000 - Articles : SCH-27

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• Finance Act 2000
• Income and Corporation Taxes Act 1988 - Articles : S-403E
• Income and Corporation Taxes Act 1988 - Articles : S-411
• Corporation Tax Act 2010 - Articles : S-107
• Finance Act 2000
• Income and Corporation Taxes Act 1988
• The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2009
• The European Union (Withdrawal) Act 2018 (Relevant Court) (Retained EU Case Law) Regulations 2020

CONSIDERS

REFERS TO

• R & C Commissioners v Volkerrail Plant Ltd and Others

CITES

• Van Duyn v Home Office
• ICI Plc v Colmer (Inspector of Taxes) (No 2)

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• Ghaidan v Godin-Mendoza

REPORTED OPINION OF in

• [2023] STC 546
• [2023] BTC 5

This document cites

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Ghaidan v Godin-Mendoza
• Income and Corporation Taxes Act 1988
• Finance Act 2000
• European Union (Withdrawal) Act 2018



See all quotations

• Corporation Tax Act 2010
• The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2009
• European Commission v United Kingdom of Great Britain and Northern Ireland.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• The European Union (Withdrawal) Act 2018 (Relevant Court) (Retained EU Case Law) Regulations 2020
• Van Duyn v Home Office
• Brasserie du Pecheur SA v Federal Republic of Germany; R v Secretary of State for Transport, ex parte Factortame Ltd (No 4) (Joined Cases C-46/93 and C-48/93)
• R & C Commissioners v Volkerrail Plant Ltd and Others