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Trustees of the BT Pension Scheme v Revenue & Customs 2

[2011] UKFTT 392

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

14th June, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Trustees of the BT Pension Scheme v HMRC	[2015] EWCA Civ 713	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Jul 2015	BAILII		34
Isle of Wight Council v Revenue & Customs	[2012] UKFTT 648	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Oct 2012	BAILII		1

Legislation Cited

s42

Legislation Name	Provision
European Communities Act 1972	s2
Finance Act 1994	s3
Finance Act 1993

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Marks & Spencer Plc	[2010] UKUT 213	United Kingdom Upper Tribunal	United Kingdom	21 Jun 2010	BAILII		4
Shah v HSBC Private Bank (UK) Ltd	[2010] EWCA Civ 313	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Mar 2010	BAILII		9
Test Claimants in the FII Group Litigation v HMRC	[2010] EWCA Civ 103; [2010] BTC 265	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2010	BAILII		36
HMRC v Marks & Spencer	[2010] UKUT 713	United Kingdom Upper Tribunal	United Kingdom	circa 2010	BAILII		1
FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC	[2009] EWHC 2908	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] UKHL 2	House of Lords	United Kingdom	23 Jan 2008	BAILII		74
FII Group Litigation v Revenue and Customs Commissioners	[2008] EWHC 2893	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
HMRC v Ubs	[2007] EWCA Civ 119	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Feb 2007	BAILII		2
Pirelli Cable Holding NV v IRC	[2006] UKHL 4; [2006] 2 All ER 81; [2006] 1 WLR 400	House of Lords	United Kingdom	8 Feb 2006	BAILII		18
Walker-Fox v Secretary of State for Work and Pensions	[2005] EWCA Civ 144	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Feb 2005	BAILII		1
In the matter of the Trustees of the BT Pension Scheme & Others v HM Revenue & Customs	[2005] EWHC 3088	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII
Autologic Holdings Plc & Others v IRC	[2005] UKHL 54	House of Lords	United Kingdom	circa 2005	BAILII		39
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII		591
Manninen	[2004] ECR I-7477		Europe	circa 2004			80
[1996] 2 All Er 734	[1996] 2 All ER 734		United Kingdom	circa 1996	LexisNexis		4
R v Employment State Secretary; Ex parte Equal Opportunities Commission	[1994] UKHL 2; [1995] 1 AC 1; [1994] 1 All ER 910; [1994] 2 WLR 409; [1994] ICR 317; [1994] IRLR 176; 92 LGR 360	House of Lords	United Kingdom	3 Mar 1994	BAILII		129
Francovich v Italy Joined Cases C-6/90 and C-9/90	[1991] ECR I-5357		Europe	circa 1991			166
Defrenne v SABENA (No2) (equal pay)	[1976] EUECJ C-43/75	Court of Justice of the European Communities	Europe	8 Apr 1976	BAILII		91

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