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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 †
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
Defrenne v SABENA (No2) (equal pay)	[1976] EUECJ C-43/75	Court of Justice of the European Communities	Europe	8 Apr 1976	BAILII		91
Manninen	[2004] ECR I-7477		Europe	circa 2004			80
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
Autologic Holdings Plc & Others v IRC	[2005] UKHL 54	House of Lords	United Kingdom	circa 2005	BAILII		39
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
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
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
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
Marks & Spencer Plc	[2010] UKUT 213	United Kingdom Upper Tribunal	United Kingdom	21 Jun 2010	BAILII		4
[1996] 2 All Er 734	[1996] 2 All ER 734		United Kingdom	circa 1996	LexisNexis		4
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
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
HMRC v Marks & Spencer	[2010] UKUT 713	United Kingdom Upper Tribunal	United Kingdom	circa 2010	BAILII		1
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
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
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
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

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