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Deutsche Morgan Grenfell Group plc v IRC   flag  10

[2005] EWCA Civ 78; [2006] 2 WLR 103
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
4th February, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
AXA Sun Life Plc v Commissioners of Inland Revenue [2023] EWHC 944 (Ch) High Court of England and Wales United Kingdom - England and Wales 26 Apr 2023 BAILII flag 1
Donatas Labeikis v HM Revenue & Customs [2021] EWHC 3237 (QB) High Court of England and Wales United Kingdom - England and Wales 19 Nov 2021 BAILII flag 1
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2020] UKSC 47; [2021] 1 All ER 1002; [2020] 3 WLR 1369 United Kingdom Supreme Court United Kingdom 20 Nov 2020 BAILII flag 59
Trustees of the BT Pension Scheme v HMRC [2015] EWCA Civ 713 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jul 2015 BAILII flag 34
Evans) v Basingstoke and Deane BC [2013] EWHC 899 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Apr 2013 BAILII flag 5
Monro v HM Revenue & Customs [2007] EWHC 114 (Ch); [2007] BTC 325 High Court of England and Wales United Kingdom - England and Wales 1 Feb 2007 BAILII flag 1
Cusdin v Revenue & Customs [2006] UKVAT V19739 VAT & Duties Tribunals United Kingdom 24 Aug 2006 BAILII flag
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
Autologic Holdings plc v Inland Revenue Commissioners [2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504 Privy Council United Kingdom circa 2005 BAILII flag 66

Legislation Cited

Legislation Name Provision
Finance Act 1923
Finance Act 1926 s26
Finance Act 1927
Finance Act 1972
1988 Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Brennan v Bolt Burdon (a firm) [2004] EWCA Civ 1017; [2004] 3 WLR 1321; [2004] All ER (D) 551; [2005] QB 303 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jul 2004 BAILII flag 24
Marcic v Thames Water Utilities Ltd [2003] 3 WLR 1603 United Kingdom circa 2003 LexisNexis / Westlaw flag 4
Hoechst UK Ltd v IRC [2003] EWHC 1002 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 1
Eagerpath Ltd v Edwards (2001) 73 Tax Cas 427 United Kingdom circa 2001 flag 3
Platform Home Loans Ltd v Oyston Shipways Ltd [1999] UKHL 10; [2000] 2 AC 190; [1999] 1 All ER 833; [2000] ANZ Conv R 511; [1999] 2 WLR 518 House of Lords United Kingdom 18 Feb 1999 BAILII flag 38
Guinness Mahon & Co Ltd v Kensington and Chelsea Royal London Borough Council [1999] QB 215 United Kingdom circa 1999 LexisNexis / Westlaw flag 27
Nurdin & Peacock plc v DB Ramsden & Co Ltd [1999] EWHC 275 High Court of England and Wales United Kingdom - England and Wales circa 1999 BAILII flag
Kleinwort Benson Ltd v Lincoln City Council [1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387 House of Lords United Kingdom 29 Oct 1998 BAILII flag 320
Paragon Finance plc v DB Thakerar & Co [1998] EWCA Civ 1249; [1999] 1 All ER 400 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jul 1998 BAILII flag 486
Palmisani [1997] EUECJ C-261/95; [1997] ECR I-4025 Court of Justice of the European Communities Europe 10 Jul 1997 BAILII flag 69
British Steel plc v Customs and Excise Commissioners [1997] 2 All ER 366 United Kingdom circa 1997 LexisNexis flag 18
Burton v MBC (Builders Ashington) Ltd (1995) 69 P & CR 496 United Kingdom circa 1995 flag 3
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 298
Sion v Hampstead Health Authority [1994] EWCA Civ 26; [1994] 5 Med LR 170 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 May 1994 BAILII flag 24
Westdeutsche Landesbank Girozentrale v Islington London Borough Council; Kleinwort Benson Ltd v Sandwell Borough Council [1994] 4 All ER 890; [1994] 1 WLR 938; (1993) 91 LGR 323 United Kingdom circa 1993 LexisNexis flag 98
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 228
David Securities Pty Ltd v Commonwealth Bank of Australia (1992) 175 CLR 35 Australia - Commonwealth circa 1992 Legal Online / Westlaw flag 1
X Ltd v Morgan-Grampion (Publishers) Ltd [1992] AC 1 United Kingdom circa 1992 LexisNexis / Westlaw flag 22
Willis Faber Enthoven (Pty) Ltd v Receiver of Revenue [1991] ZASCA 163; 1992 4 SA 202; [1992] 4 All SA 62 Supreme Court of Appeal of South Africa South Africa 26 Nov 1991 SAFLII flag 83
Air Canada v British Columbia (1989) 59 DLR (4th) 161; [1989] 1 SCR 1161 Supreme Court of Canada Canada 4 May 1989 Supreme Court of Canada flag 50
Woolwich (First Instance) [1989] 1 WLR 137 United Kingdom circa 1989 LexisNexis / Westlaw flag 11
Hydro Electric Commission of Township of Nepean v Ontario Hydro (1982) 132 DLR (3d) 193 Canada circa 1982 flag 7
Mason v New South Wales [1959] HCA 5; (1959) 102 CLR 108; [1959] ALR 422; 32 ALJR 380 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 128
Attorney-General v Wilts United Dairies Ltd (1921) 37 TLR 884 United Kingdom circa 1921 LexisNexis flag 54
Maskell v Horner [1915] 3 KB 106; [1914-15] All ER 595; (1915) 84 LJKB 1752 United Kingdom circa 1915 LexisNexis / Westlaw flag 80
Baker v Courage & Co [1909] UKLawRpKQB 173; [1910] 1 KB 56 United Kingdom 25 Oct 1909 CommonLII flag 24
Cooke v Gill [1873] UKLawRpCP 3; (1873) LR 8 CP 107; 42 LJCP 98; 28 LT 32 Court of Common Pleas United Kingdom 21 Jan 1873 CommonLII flag 177
Bilbie v Lumley [1802] EngR 245; [1775-1802] All ER 425; 102 ER 448; (1802) 2 East 469 King's Bench United Kingdom circa 1802 CommonLII flag 87
35 CPR 174 35 CPR 174 Canada flag 2

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