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MG Rover Group Ltd v Revenue & Customs 3

[2014] UKFTT 327

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

United Kingdom

31st March, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
O'Neil v Revenue and Customs (Redress payment for mis-sold swap - Scottish partnership - business transfer to Co)	[2023] UKFTT 290	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2023	BAILII
Gala Leisure Ltd v HMRC	[2015] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Oct 2015	BAILII		2
Lloyds Banking Group plc v HMRC	[2019] EWCA Civ 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Mar 2019	BAILII		1

Legislation Cited

Legislation Name	Provision
European Communities Act 1972	s2
Finance Act 1989	s24

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Gala Leisure Ltd v HMRC	[2015] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Oct 2015	BAILII		2
Shop Direct Group, Littlewoods Retail Ltd & Others v HMRC	[2013] UKUT 189	United Kingdom Upper Tribunal	United Kingdom	19 Apr 2013	BAILII		3
Taylor Clark Leisure PLC v Revenue & Customs	[2013] UKFTT 792	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2012	BAILII		1
Skywell (UK) Ltd	[2012] UKFTT 611	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Aug 2012	BAILII		1
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
3 Act 2005	3 Act 2005		United Kingdom	circa 2005			1
Banque Financiere de la Cite v Parc (Battersea) Ltd	[1998] UKHL 7; [1999] 1 AC 221; [1998] 1 All ER 737; [1998] 2 WLR 475	House of Lords	United Kingdom	26 Feb 1998	BAILII		214
Thorn Plc	[1998] V & DR 80		United Kingdom	circa 1998			2
[1995] 1 AC 148	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
Marshall v Kerr	(1993) 67 Tax Cas 56		United Kingdom	circa 1993			23
Triad Timber Components Ltd	[1993] VATTR 384		United Kingdom	circa 1993			3
Kingfisher plc	[1991] VATTR 47		United Kingdom	circa 1991			3
Inland Revenue Comrs v Metrolands (Property Finance) Ltd	[1981] 1 WLR 637		United Kingdom	circa 1981	LexisNexis / Westlaw		27
Lloyds Banking Group plc v HMRC	[2019] EWCA Civ 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Mar 2019	BAILII		1

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