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Aberdeen Asset Management Plc v HM Revenue and Customs   flag 

[2013] ScotCS CSIH_84
Scottish Court of Session
United Kingdom - Scotland
23rd October, 2013

Legislation Cited

Legislation Name Provision
Tax (Employments) Regulations 1993 s2

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Re Vestey's Settlement [1951] Ch 209; [1950] 2 All ER 891 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 36
DTE Financial Services Ltd v Wilson (Inspector of Taxes) [2001] EWCA Civ 455; [2001] All ER (D) 12; 74 Tax Cas 14; [2001] BTC 159 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 2001 BAILII flag 12
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
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
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
Garforth v Newsmith Stainless Ltd (1978) 52 Tax Cas 522 United Kingdom circa 1978 flag 4
Commissioners of Inland Revenue v Doncaster (1924) 8 Tax Cas 623 United Kingdom circa 1924 flag 6
Spectrum Computer Supplies Ltd v Revenue and Customs Commissioners [2006] STC (SCD) 668 United Kingdom circa 2006 flag 2
52 Tax Cas 529 52 Tax Cas 529 United Kingdom circa 2004 flag 2
Aberdeen Asset Management plc v HMRC [2013] CSIH 84; [2014] SLT 54; [2014] SC 271 United Kingdom - Scotland circa 2014 Westlaw flag 11

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