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EDI Services Ltd v Revenue & Customs   flag 

[2006] UKSPC SPC00539
United Kingdom Special Commissioners of Income Tax
United Kingdom
26th April, 2006

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 86
Tullett & Tokyo Forex International Ltd v Secretary of State for Social Security [2000] EWHC Admin 350; [2000] All ER (D) 739 High Court of England and Wales United Kingdom - England and Wales 25 May 2000 BAILII flag 4
NMB Holdings Ltd v Secretary of State for Social Security (2000) 73 Tax Cas 85 United Kingdom circa 2000 flag 9
Ramsay (WT) Ltd v IRC [1984] AC 300 United Kingdom circa 1984 LexisNexis / Westlaw flag 1
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346

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