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M Group Holdings Ltd v HM Revenue and Customs (Corporation Tax - Gain on Disposal of Shareholding - Substantial Shareholding Exemption)   flag 

[2023] UKUT 213
United Kingdom Upper Tribunal
United Kingdom
31st August, 2023

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
R (PACCAR Inc) v Competition Appeal Tribunal [2023] UKSC 28; [2023] 1 WLR 2594 United Kingdom Supreme Court United Kingdom 26 Jul 2023 BAILII flag 22
HM Revenue & Customs v Naghshineh [2022] EWCA Civ 19 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jan 2022 BAILII flag 2
Rossendale Borough Council v Hurstwood Properties (A) Ltd [2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 43
R v McCool [2018] UKSC 23; [2018] 1 WLR 2431; [2018] NI 181 United Kingdom Supreme Court United Kingdom 2 May 2018 BAILII flag 19
Williams v Central Bank of Nigeria [2014] UKSC 10; [2014] AC 1189; [2014] 2 All ER 489; [2014] 2 WLR 355 United Kingdom Supreme Court United Kingdom 19 Feb 2014 BAILII flag 155
Re G (A Child) [2013] EWCA Civ 793 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2013 BAILII flag 3
Bloomsbury International Ltd v Department for Environment, Food and Rural Affairs [2011] UKSC 25; [2011] 1 WLR 1546 United Kingdom Supreme Court United Kingdom 15 Jun 2011 BAILII flag 41
R (Quintavalle) v Secretary of State for Health [2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209 House of Lords United Kingdom 13 Mar 2003 BAILII flag 308
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315

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