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Revenue and Customs v Royal Society for the Prevention of Cruelty To Animals   flag  7

[2007] EWHC 422 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
8th March, 2007

Legislation Cited

Legislation Name Provision
Finance Act 1972 s40
Finance Act 1985 s20, s25, s33
Finance Act 1991 s17, s25, s79, s80, s5, s74, s78
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Revenue and Customs v Royal Society for the Prevention of Cruelty To Animals [2007] EWHC 422 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag
R (on the application of Mobile Export 365 Ltd) v HMRC [2006] EWHC 311 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag 1
Optigen Ltd v Customs and Excise Commissioners [2006] Ch 218; [2006] 2 WLR 456; [2006] All ER (D) 20 Court of Chancery United Kingdom circa 2006 BAILII flag 22
R (on the application of Sinclair Gardens Investments (Kensington) Ltd) v Lands Tribunal [2005] EWCA Civ 389; [2006] QB 37; [2006] 3 All ER 650; [2006] RVR 66; [2005] All ER (D) 99 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Nov 2005 BAILII flag 21
R (on the application of Elite Mobile plc) v Customs and Excise Commissioners [2004] EWHC 2923 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag 1
Sempra Metals v Inland Revenue Commissioners [2004] EWHC 2387 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag
Seeling [2003] EUECJ C-269/00; [2003] ECR I-4101 Court of Justice of the European Communities Europe 8 May 2003 BAILII flag 24
Jaura v Ahmed [2002] EWCA Civ 210 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Feb 2002 BAILII flag 35
Metallgesellschaft [2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496 Court of Justice of the European Communities Europe circa 2001 BAILII flag 79
Molenheide [1997] EUECJ C-286/94; [1998] CEC 208; [1998] All ER (EC) 61; [1998] 1 CMLR 1186; [1997] ECR I-7281 Court of Justice of the European Communities Europe 18 Dec 1997 BAILII flag 26
Westdeutsche Landesbank Girozentrale v Islington London Borough Council [1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C House of Lords United Kingdom 22 May 1996 BAILII flag 668
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 1136
London, Chatham and Dover Railway Co v South Eastern Railway Co [1893] UKLawRpAC 41; [1893] AC 429 United Kingdom 28 Jul 1893 CommonLII flag 182
Shearson Lehman v Maclaine Watson (No 2) [1990] 3 All ER 723 United Kingdom circa 1990 LexisNexis flag 23
Hampshire Area Health Authority (Teaching) (No 2) [1993] ECR I-4367; [1994] QB 126 Europe circa 1994 LexisNexis / Westlaw flag 27
Scheme for Construction Contracts (England and Wales) Regulations [1998] SI 1998 United Kingdom circa 1998 flag 37
Commission v Italy [2001] ECR I-8195 Europe circa 2001 flag 9
Halifax [2001] V & DR 73 United Kingdom circa 2001 flag 9
R v Secretary of State for Social Security, ex p Sutton [1997] ECR I-2163; [1997] ICR 961 Europe circa 1997 flag 10
Lennartz v Finanzamt M nchen [1995] ECR I-3795 Europe circa 1995 flag 1
UK Tradecorp Ltd v Customs and Excise Commissioners [2004] V & DR 195 United Kingdom circa 2004 flag 4
Deeny v Gooda Walker (No 3) [1996] LRLR 168 United Kingdom circa 1996 flag 5
Garage Molenheide BVBA v Belgium [1998] ECR I-7281 Europe circa 1998 flag 1

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