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Shop Direct Group v Revenue And Customs 2

[2014] EWCA Civ 255

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

11th March, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Shop Direct Group v Revenue and Customs Commissioners	[2016] UKSC 7; [2016] 1 WLR 733	United Kingdom Supreme Court	United Kingdom	17 Feb 2016	BAILII
Littlewoods Retail Ltd v Revenue and Customs Commissioners	[2014] EWHC 868 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Mar 2014	BAILII		36

Legislation Cited

Legislation Name	Provision
Finance Act 1960	s32, s33, s34, s80, s81, s100, s103
Finance Act 1996	s1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Abbott v Philbin	[1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82	House of Lords	United Kingdom	21 Jun 1960	BAILII		71
Jarvis v Harris	[1996] Ch 195	Court of Chancery	United Kingdom	circa 1996	LexisNexis / Westlaw		36
Hume v Asquith	[1969] 2 Ch 58	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw		1
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Carson v Cheyney's Executors	[1959] AC 412		United Kingdom	circa 1959	LexisNexis / Westlaw		8
Stainer's Executors v Purchase	[1952] AC 280; 32 Tax Cas 367		United Kingdom	circa 1952	LexisNexis / Westlaw		13

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