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Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Centrica Overseas Holdings Ltd v Revenue and Customs	[2024] UKSC 25	United Kingdom Supreme Court	United Kingdom	16 Jul 2024	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		304
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Barras v Aberdeen Steam Trawling and Fishing Co Ltd	[1933] UKHL 3; [1933] AC 402; [1933] All ER 52; [1933] SC (HL) 21	House of Lords	United Kingdom - Scotland	17 Mar 1933	BAILII		132
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department	[2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343	United Kingdom Supreme Court	United Kingdom	2 Feb 2022	BAILII		129
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		79
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
R (N) v Lewisham London Borough Council	[2014] UKSC 62; [2015] AC 1259; [2015] 1 All ER 783; [2014] 3 WLR 1548	United Kingdom Supreme Court	United Kingdom	12 Nov 2014	BAILII		39
R v Secretary of State for the Environment, Transport and the Regions, Ex p Spath Holme Ltd	[2001] AC 349		United Kingdom	circa 2001	LexisNexis / Westlaw		32
R (Derry) v Revenue and Customs Comrs	[2019] UKSC 19; [2019] 1 WLR 2754	United Kingdom Supreme Court	United Kingdom	circa 2019	BAILII		25
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd	[1928] 2 KB 405; (1928) 13 Tax Cas 772		United Kingdom	circa 1928	LexisNexis / Westlaw		20
Commissioners of Inland Revenue v Carron Co	(1968) 45 Tax Cas 18		United Kingdom	circa 1968			16
Beauchamp v FW Woolworth plc	[1990] 1 AC 478; [1989] 3 WLR 1		United Kingdom	circa 1990	LexisNexis / Westlaw		14
Sun Life Assurance Society v Davidson (Inspector of Taxes)	[1958] AC 184; 37 Tax Cas 330		United Kingdom	circa 1958	LexisNexis / Westlaw		13
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd	[1979] 1 WLR 683		United Kingdom	circa 1979	LexisNexis / Westlaw		12
R (Kaitey) v Secretary of State for the Home Department	[2021] EWCA Civ 1875; [2022] QB 695; [2022] 3 WLR 121	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Dec 2021	BAILII		8
Camas plc v Atkinson (Inspector of Taxes)	[2004] EWCA Civ 541; [2004] All ER (D) 51; [2004] 1 WLR 2392; (2004) 101 LSG 33; [2004] BTC 190; [2004] Tax Cas 641	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 May 2004	BAILII		4
Camas Plc v Atkinson (Inspector of Taxes)	76 Tax Cas 641		United Kingdom	circa 2022			2
Pendleton v Mitchells & Butlers Ltd	45 Tax Cas 341		United Kingdom	circa 2022			2
[2021] Ukut 0200	[2021] UKUT 0200	United Kingdom Upper Tribunal	United Kingdom	circa 2021	BAILII		1
Centrica Overseas Holdings Ltd v Revenue and Customs	[2024] UKSC 25	United Kingdom Supreme Court	United Kingdom	16 Jul 2024	BAILII
Dawsongroup Plc v Revenue & Customs	[2010] EWHC 1061	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII