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Tower MCashback   flag  25

[2008] EWHC 2387 (Ch); [2008] BTC 805
High Court of England and Wales
United Kingdom - England and Wales
13th October, 2008

Legislation Cited

Legislation Name Provision
Finance Act 1962 s8
Finance Act 1994 s5, s11

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Eastham v Leigh London and Provincial Properties Ltd [1917] Ch 871 Court of Chancery United Kingdom circa 1917 LexisNexis / Westlaw flag 1
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
HMRC v Tower MCashback LLP 1 [2008] EWHC 2387 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 4
HMRC v D'Arcy [2007] EWHC 163 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
WASA International (UK) Insurance Co Ltd v WASA International Insurance Co Ltd (a Swedish Co) [2002] EWHC 2698 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag
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
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
Khan v Miah [2000] UKHL 55; [2001] 1 All ER 20; [2001] 1 All ER (Comm) 282; [2000] 1 WLR 2123; [2000] All ER (D) 1647 House of Lords United Kingdom 2 Nov 2000 BAILII flag 36
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136
Kirk and Randall Ltd v Dunn (1924) 8 Tax Cas 663 United Kingdom circa 1924 flag 15
Birmingham and District Cattle By-Products Co Ltd v Inland Revenue Commissioners (1919) 12 Tax Cas 92 United Kingdom circa 1919 flag 18
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
Mansell v HMRC [2006] STC (SCD) 605 United Kingdom circa 2006 flag 8
D Arcy v HMRC [2006] STC (SCD) 543 United Kingdom circa 2006 flag 21

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