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Homeserve Membership Ltd v Revenue and Customs   flag  1

[2009] EWHC 1311 (Ch); [2009] BTC 8088
High Court of England and Wales
United Kingdom - England and Wales
18th June, 2009

Legislation Cited

Legislation Name Provision
1994 Act (Cth) s49, s72
Finance Act 1994
Finance Act 1997 s72

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Her Majesty's Treasury v Information Commissioner [2009] EWHC 1311 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
HMRC v Bank of Ireland Britain Holdings [2008] EWCA Civ 58 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Feb 2008 BAILII flag 3
Absalom v TCRU Ltd [2006] 2 Lloyds Rep 129 United Kingdom circa 2006 Westlaw flag 6
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
R (Westminster City Council) v National Asylum Support Service [2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235 House of Lords United Kingdom circa 2002 BAILII flag 209
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
Pryke v Gibbs Hartley Cooper [1991] 1 Lloyds Rep 602 United Kingdom circa 1991 Westlaw flag 5

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