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Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd   flag 

[2024] EWCA Civ 720
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
28th June, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1988

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Altrad Services Ltd v Commissioners for His Majesty's Revenue and Customs [2023] EWCA Civ 474 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 May 2023 BAILII flag 2
Notting Hill Finance Ltd v Sheikh [2019] EWCA Civ 1337; [2019] 4 WLR 146 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2019 BAILII flag 48
Rossendale Borough Council v Hurstwood Properties (A) Ltd [2019] EWCA Civ 364; [2019] 1 WLR 4567 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Mar 2019 BAILII flag 11
HMRC v Mayes [2011] EWCA Civ 407 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Apr 2011 BAILII flag 11
Barclays Mercantile Business Finance Ltd v Mawson [2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Dec 2002 BAILII flag 19
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
Boss Holdings Ltd v Grosvenor West End Properties Ltd [2008] UKHL 5; [2008] 1 WLR 289 House of Lords United Kingdom circa 2008 BAILII flag 10
Inland Revenue Commissioners v Scottish Provident Institution [2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33 House of Lords United Kingdom - Scotland 25 Nov 2004 BAILII flag 52
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
Chester v Afshar [2004] UKHL 41; [2005] 1 AC 134; [2004] 4 All ER 587; [2004] 3 WLR 927; [2004] All ER (D) 164 House of Lords United Kingdom circa 2004 BAILII flag 104
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
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
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
Carreras Group Ltd v Stamp Commissioner [2004] UKPC 16 Privy Council United Kingdom 1 Apr 2004 BAILII flag 16
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
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Revenue and Customs Commissioners [2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131 United Kingdom Supreme Court United Kingdom 11 May 2011 BAILII flag 108
[2022] Ukut 00185 [2022] UKUT 00185 United Kingdom Upper Tribunal United Kingdom circa 2022 BAILII flag 3
Gilbert v Commissioner 248 F2d 399; 402 CA 2 United States Court of Appeals, Second Circuit United States 10 Apr 1957 WorldLII flag 83
Stokes v Costain Property Investments Ltd [1984] 1 All ER 849; [1984] 1 WLR 763 United Kingdom circa 1984 LexisNexis flag 4
Melluish v BMI (No 3) Ltd [1996] AC 454; [1995] 4 All ER 453 United Kingdom circa 1996 LexisNexis / Westlaw flag 63
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73

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