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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
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
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
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
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
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

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