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Prudential Plc v HM Revenue & Customs   flag 

[2009] EWCA Civ 622; [2009] BTC 306; 79 Tax Cas 691
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
25th June, 2009

Legislation Cited

Legislation Name Provision
Finance Act 1994 s155

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Prudential Plc v HM Revenue & Customs [2008] EWHC 1839 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
Prudential plc v Revenue and Customs Commissioners [2008] STC (SCD) 239 United Kingdom circa 2008 flag 4
Prudential Plc v Revenue & Customs [2007] UKSPC SPC00636 United Kingdom Special Commissioners of Income Tax United Kingdom 11 Sep 2007 BAILII flag 1
R (Balding) v SSWP [2007] EWCA 1327 England and Wales Court of Appeal United Kingdom - England and Wales circa 2007 BAILII flag 1
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 86
Norglen Ltd (in liquidation) v Reed Rains Prudential Ltd [1999] 2 AC 1 United Kingdom circa 1999 LexisNexis / Westlaw flag 35
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Street v Mountford [1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318 House of Lords United Kingdom 2 May 1985 BAILII flag 318
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251

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