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BlackRock Holdco 5, LLC v HMRC   flag  2

[2024] EWCA Civ 330
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
11th April, 2024

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
JTI Acquisition Co (2011) Ltd v Commissioners for His Majesty's Revenue and Customs [2024] EWCA Civ 652 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jun 2024 BAILII flag
Kwik-Fit Group Ltd v Revenue And Customs [2024] EWCA Civ 434 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 May 2024 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
DSG Retail Ltd v HMRC [2009] STC (SCD) 397 United Kingdom circa 2009 flag 3
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm) [1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704 United Kingdom circa 1990 LexisNexis / Westlaw flag 43
Mallalieu v Drummond (Inspector of Taxes) [1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380 United Kingdom circa 1983 LexisNexis / Westlaw flag 70
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47
Morgan v Tate & Lyle Ltd [1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367 United Kingdom circa 1955 LexisNexis / Westlaw flag 51
Odhams Press Ltd v Cook 23 Tax Cas 233 United Kingdom circa 1990 flag 7
JTI Acquisition Co (2011) Ltd v Commissioners for His Majesty's Revenue and Customs [2024] EWCA Civ 652 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jun 2024 BAILII flag
Kwik-Fit Group Ltd v Revenue And Customs [2024] EWCA Civ 434 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 May 2024 BAILII flag 1
Travel Document Service v Revenue and Customs Commissioners [2018] EWCA Civ 549; [2018] 3 All ER 60 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Mar 2018 BAILII flag 11

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