XL Insurance Company SE v Ipors Underwriting Ltd

Core Citations

CONSIDERS

• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-9ZA
• Taxes Management Act 1970 - Articles : S-8

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• Taxes Management Act 1970 - Articles : S-9
• Taxes Management Act 1970 - Articles : S-59B
• Taxes Management Act 1970 - Articles : S-86
• Finance Act 2009 - Articles : SCH-56
• Taxes Management Act 1970 - Articles : S-66
• Taxes Management Act 1970 - Articles : S-68
• Taxes Management Act 1970 - Articles : SCH-1B
• Income Tax (Trading and Other Income) Act 2005 - Articles : S-383
• Income and Corporation Taxes Act 1988 - Articles : S-601
• Value Added Tax Act 1994 - Articles : S-80

CONSIDERS

• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• R (on the application of Derry) v Revenue and Customs Commissioners
• The Commissioners for HM Customs and Revenue v Dr Vasiliki Raftopoulou

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• Byrne
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• R & C Commissioners v Goldsmith
• The Commissioners of HM Revenue and Customs (Petitioner/Respondent) v Andrew William Harris (Debtor/Appellant)
• Antonio Jorge Rodrigues Cardoso Vieira v The Commissioners for HM Revenue and Customs
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Investment Trust Companies v Revenue and Customs Commissioner
• DD Growth Premium 2X Fund (in Official Liquidation) v Rmf Market Neutral Strategies (Master) Ltd (Cayman Islands)
• Stanford International Bank Ltd ((in Liquidation)) (Acting by and through its Joint Liquidators Mark McDonald and Hugh Dickson) (Antigua and Barbuda)
• Grupo Torras SA v Al-Sabah [QBD (Comm)]
• Ministry of Health v Simpson (sub nom Re Diplock, Diplock v Wintle)
• Bank of Cyprus UK Ltd v Menelaou
• Boscawen and Others v Bajwa and Others ; Abbey National Plc v Boscawen and Others

APPLIED in

• British Telecommunications Plc v The Commissioners for HM Revenue and Customs

REFERRED in

• Hassan Khan & Company v Mrs Iman Said Al-Rawas

This document cites

• R (on the application of Derry) v Revenue and Customs Commissioners
• Boscawen and Others v Bajwa and Others ; Abbey National Plc v Boscawen and Others
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Investment Trust Companies v Revenue and Customs Commissioner
• The Commissioners of HM Revenue and Customs (Petitioner/Respondent) v Andrew William Harris (Debtor/Appellant)



See all quotations

• Zobory v Commissioner of Taxation
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• Ministry of Health v Simpson (sub nom Re Diplock, Diplock v Wintle)
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Thorndike v Hunt
• Byrne
• Grupo Torras SA v Al-Sabah [QBD (Comm)]
• DD Growth Premium 2X Fund (in Official Liquidation) v Rmf Market Neutral Strategies (Master) Ltd (Cayman Islands)
• Income and Corporation Taxes Act 1988
• Value Added Tax Act 1994
• Income Tax (Trading and Other Income) Act 2005
• Taxes Management Act 1970
• Finance Act 2009
• Bank of Cyprus UK Ltd v Menelaou
• R & C Commissioners v Goldsmith
• Stanford International Bank Ltd ((in Liquidation)) (Acting by and through its Joint Liquidators Mark McDonald and Hugh Dickson) (Antigua and Barbuda)
• Antonio Jorge Rodrigues Cardoso Vieira v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Customs and Revenue v Dr Vasiliki Raftopoulou
• Ashley Byrne v The Commissioners For Her Majesty's Revenue & Customs, TC 05638