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

[2022] EWCA Civ 1520; [2023] 1 WLR 316
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
18th November, 2022

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 flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2021] Ukut 0200 [2021] UKUT 0200 United Kingdom Upper Tribunal United Kingdom circa 2021 BAILII flag 1
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 flag 132
Beauchamp v FW Woolworth plc [1990] 1 AC 478; [1989] 3 WLR 1 United Kingdom circa 1990 LexisNexis / Westlaw flag 14
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Camas Plc v Atkinson (Inspector of Taxes) 76 Tax Cas 641 United Kingdom circa 1933 flag 2
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 flag 4
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
Commissioners of Inland Revenue v Carron Co (1968) 45 Tax Cas 18 United Kingdom circa 1968 flag 16
Dawsongroup Plc v Revenue & Customs [2010] EWHC 1061 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag
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 1132
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 flag 304
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 flag 20
Pendleton v Mitchells & Butlers Ltd 45 Tax Cas 341 United Kingdom circa 1928 flag 2
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 25
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 flag 8
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 flag 39
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 flag 129
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 flag 32
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 flag 79
Sun Life Assurance Society v Davidson (Inspector of Taxes) [1958] AC 184; 37 Tax Cas 330 United Kingdom circa 1958 LexisNexis / Westlaw flag 13
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 flag 397
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd [1979] 1 WLR 683 United Kingdom circa 1979 LexisNexis / Westlaw flag 12

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