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Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Pension scheme)   flag 

[2016] UKFTT 450
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
27th June, 2016

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Football Association Premier League [2011] EUECJ C-197/10; [2012] ETMR 1; [2012] ECDR 3; [2011] ECR I-0000 Court of Justice of the European Communities Europe 15 Sep 2011 BAILII flag 561
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 flag 36
Sgi [2010] ECR I-487 Europe circa 2010 flag 9
Aberdeen Property Fininvest Alpha [2009] ECR I-5145 Europe circa 2009 flag 14
Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt [2008] EUECJ C-157/07; [2009] All ER (EC) 513; [2008] ECR I-8061 Court of Justice of the European Communities Europe 23 Oct 2008 BAILII flag 14
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 flag 74
[2008] Ecr i-8947 [2008] ECR I-8947 Europe circa 2008 flag 13
Oy AA [2007] EUECJ C-231/05; [2007] ECR I-6373 Court of Justice of the European Communities Europe 18 Jul 2007 BAILII flag 35
Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995; [2007] 1 CMLR 2 Europe circa 2007 flag 68
Commission v Germany [2007] ECR I-0000 Europe circa 2007 flag 224
[2007] 2 CMLR 1111 [2007] 2 CMLR 1111; [2007] ECR I-2647 Europe circa 2007 flag 34
Bouanich [2006] ECR I-923 Europe circa 2006 flag 30
Autologic Holdings plc v Inland Revenue Commissioners [2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504 Privy Council United Kingdom circa 2005 BAILII flag 66
Manninen [2004] ECR I-7477 Europe circa 2004 flag 80
Verkooijen [2000] EUECJ C-35/98; [2000] ECR I-4071 Court of Justice of the European Communities Europe 6 Jun 2000 BAILII flag 64
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2) [1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1 House of Lords United Kingdom 18 Nov 1999 BAILII flag 38
ICI [1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293 Court of Justice of the European Communities Europe 16 Jul 1998 BAILII flag 71
Bachmann [1992] EUECJ C-204/90; [1992] ECR I-249; [1993] 1 CMLR 785 Court of Justice of the European Communities Europe 28 Jan 1992 BAILII flag 87
Factortame Ltd v Secretary of State for Transport [1989] UKHL 1; [1990] 2 AC 85; [1989] 2 All ER 692; (1989) 2 WLR 997; [1989] COD 531 House of Lords United Kingdom 18 May 1989 BAILII flag 81

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