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Benedetti v Sawiris   flag  3

[2013] UKSC 30
United Kingdom Supreme Court
United Kingdom
22nd May, 2013

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Esso Exploration v HMRC [2020] UKFTT 139 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2020 BAILII flag 1
Thurcroft Power Ltd v Volta Energy Group Ltd [2022] EWHC 338 (Comm) High Court of England and Wales United Kingdom - England and Wales 18 Feb 2022 BAILII flag 1
Bing Holdings Inc v Hue-Williams [2017] EWHC 3149 (QB) High Court of England and Wales United Kingdom - England and Wales 5 Dec 2017 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Marks & Spencer PLC v Halsey (HM Inspector of Taxes) [2007] EWCA Civ 117 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Feb 2007 BAILII flag 3
Condé Nast Publications Ltd v Customs and Excise Commissioners [2006] EWCA Civ 976 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Jul 2006 BAILII flag 14
Esso Exploration v HMRC [2020] UKFTT 139 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2020 BAILII flag 1
Marks and Spencer plc v Revenue & Customs [2009] UKFTT 64 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2009 BAILII flag 4
Thurcroft Power Ltd v Volta Energy Group Ltd [2022] EWHC 338 (Comm) High Court of England and Wales United Kingdom - England and Wales 18 Feb 2022 BAILII flag 1
Bing Holdings Inc v Hue-Williams [2017] EWHC 3149 (QB) High Court of England and Wales United Kingdom - England and Wales 5 Dec 2017 BAILII flag 1
Marks and Spencer plc v Halsey (Inspector of Taxes) [2006] EWHC 811 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag
Marks & Spencer Plc v Halsey (HM Inspector of Taxes) [2003] EWHC 1945 High Court of England and Wales United Kingdom - England and Wales circa 1945 BAILII flag
Marks & Spencer Plc [2010] UKUT 213 United Kingdom Upper Tribunal United Kingdom 21 Jun 2010 BAILII flag 4
X Holding BV v Staatssecretaris van Financiën [2010] ECR I-01215 Europe circa 2010 flag 1
Marks & Spencer [2005] ECR I-10837 Europe circa 2005 flag 78
Marks and Spencer plc v Halsey [2003] STC (SCD) 70 United Kingdom circa 2003 flag 7

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