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Kellogg Brown & Root Holdings (UK) Ltd v HMRC 5

[2010] EWCA Civ 118

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

24th February, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Millican v Revenue and Customs (CAPITAL GAINS TAX - whether the Appellant performed investment management services directly or indirectly)	[2024] UKFTT 618	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2024	BAILII
L & L Europe Ltd v Revenue and Customs (REMOTE GAMING DUTY - whether "cashback" payments meet)	[2024] UKFTT 144	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Feb 2024	BAILII
Engineering Co Ltd v HMRC	[2020] UKFTT 497	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2020	BAILII		4
Commissioners	[2017] UKFTT 782	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Oct 2017	BAILII		2

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Kellogg Brown & Root Holdings (UK) Ltd v Revenue & Customs	[2009] EWHC 584	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
R v Commissioners of Inland Revenue; Ex parte Newfields Developments Ltd	[2001] UKHL 27; [2001] 4 All ER 400; [2001] 1 WLR 1111; [2001] STI 851; [2001] BTC 196; 73 Tax Cas 532	House of Lords	United Kingdom	23 May 2001	BAILII		10

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