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R (on the application of Nourish Trading Ltd) v HMRC   flag  2

[2023] EWHC 350 (Admin)
High Court of England and Wales
United Kingdom - England and Wales
20th February, 2023

Legislation Cited

Legislation Name Provision
Finance Act 1994 s16

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
CC & C Ltd v HM Revenue & Customs [2014] EWCA Civ 1653; [2015] 1 WLR 4043 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Dec 2014 BAILII flag 36
Mobilx v HMRC [2010] EWCA Civ 2010 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2010 BAILII flag 1
Golder v United Kingdom (1976) 1 EHRR 524 European Court of Human Rights Europe circa 1976 flag 183
R (on the application of Nourish Trading Ltd) v HMRC [2023] EWHC 350 High Court of England and Wales United Kingdom - England and Wales circa 2023 BAILII flag
R (on the application of S & S Consulting Services (UK) Ltd v HMRC [2021] EWHC 3174 High Court of England and Wales United Kingdom - England and Wales circa 2021 BAILII flag
Ingenious Construction Ltd, R (On the Application Of) v The Commissioners for HM Revenue and Customs [2020] EWHC 2255 High Court of England and Wales United Kingdom - England and Wales circa 2020 BAILII flag
R (Tidechain Ltd) v The Commissioners for HM Revenue and Customs [2015] EWHC 4031 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag 1
American Cyanamid Co v Ethicon Ltd [1975] UKHL 1; [1975] AC 396; [1975] 1 All ER 304; [1975] 2 WLR 316; [1975] CA 139; [1975] 1All ER 504; [1975] RPC 513; [1975] FSR 101 House of Lords United Kingdom 5 Feb 1975 BAILII flag 2451
OWD Ltd (t/a Birmingham Cash and Carry) (In Liquidation) v Revenue and Customs Commissioners [2019] UKSC 30; [2019] 1 WLR 4020 United Kingdom Supreme Court United Kingdom 19 Jun 2019 BAILII flag 5
R (UNISON) v Lord Chancellor [2017] UKSC 51; [2017] 4 All ER 903; [2017] 3 WLR 409; [2017] ICR 1037; [2017] IRLR 911 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 120
Harley Development Inc v Commissioner of Inland Revenue [1996] 1 WLR 727 United Kingdom circa 1996 LexisNexis / Westlaw flag 37
Bank Mellat v HM Treasury (No 2) [2014] AC 700 United Kingdom circa 2014 LexisNexis / Westlaw flag 245
R (ABC Ltd) v Revenue & Customs Commissioners [2018] 1 WLR 125 United Kingdom circa 2018 LexisNexis / Westlaw flag 3

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