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Pirelli Cable Holding NV v IRC   flag  9

[2003] EWCA Civ 1849; [2004] BTC 50
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
17th December, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 5f35u16a 6649u16a 68eeu16a [2019] HKDC 444 Hong Kong District Court Hong Kong 26 Jul 2019 HKLII flag
Chan Cham Pong Cedric v Too Ka Man [2019] HKDC 971 Hong Kong District Court Hong Kong 26 Jul 2019 HKLII flag 1
Revenue and Customs Commissioners [2010] EWHC 359 (Ch); [2010] BTC 359 High Court of England and Wales United Kingdom - England and Wales 26 Feb 2010 BAILII flag 2
R(HMRC) v Huitson [2010] EWHC 97 (Admin); [2011] QB 174 High Court of England and Wales United Kingdom - England and Wales 28 Jan 2010 BAILII flag 12
Pirelli Cable Holdings NV v Commissioners for HM Revenue and Customs [2007] EWHC 583 (Ch) Pirelli II " United Kingdom - England and Wales 23 Mar 2007 BAILII flag 5
UBS AG v HM Revenue & Customs [2006] EWHC 117 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Feb 2006 BAILII flag 2
Boake Allen Ltd v HMRC [2006] EWCA Civ 25 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jan 2006 BAILII flag 27
Aegis Group plc v IRC [2005] EWHC 1468 (Ch) High Court of England and Wales United Kingdom - England and Wales 13 May 2005 BAILII flag 1
Sempra Metals v Inland Revenue Commissioners [2004] EWHC 2387 (Ch); [2004] BTC 358 High Court of England and Wales United Kingdom - England and Wales 16 Jun 2004 BAILII flag 5

Legislation Cited

Legislation Name Provision
Finance Act 1965
Finance Act 1972
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GLO, NEC Semi-Conductors Ltd v CIR [2003] EWHC 2813 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 1
Lankhorst-Hohorst GmbH v Finanzamt Steinfurt [2002] ECR I-1779 Europe circa 2002 flag 1
Financien v BGM Verkooijen [2000] ECR 4071 Europe circa 2000 flag 1
Ord v Belhaven Pubs Ltd [1998] EWCA Civ 243; [1998] BCC 607; [1998] 2 BCLC 447 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Feb 1998 BAILII flag 26
Justices and Other Legislation (Miscellaneous Provisions) (No 2 Act 1997 United Kingdom circa 1997 flag 26
Adams v Cape Industries PLC [1990] Ch 433; [1991] 1 All ER 929; [1990] BCLC 479; [1990] BCC 786; [1990] 2 WLR 657 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 282
Union Texas Petroleum Corporation v Critchley (1990) 63 Tax Cas 244 United Kingdom circa 1990 flag 2
Salomon v Salomon [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1

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