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Inmarsat Global Ltd v HMRC 2

[2022] EWCA Civ 1076

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

28th July, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)	[2023] UKUT 260	United Kingdom Upper Tribunal	United Kingdom	26 Oct 2023	BAILII
Urenco Chemplants Ltd v HMRC	[2022] EWCA Civ 1587	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2022	BAILII		3

Legislation Cited

Legislation Name	Provision
Income Tax Act 1945 (Cth)
Finance Act 1971	s44, s46
Finance Act 1985	s59
Finance Act 1988	s24, s26

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Inmarsat Global Ltd v Revenue and Customs	[2021] UKUT 59	United Kingdom Upper Tribunal	United Kingdom	23 Mar 2021	BAILII		3
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
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
Stokes v Costain Property Investments Ltd	[1984] 1 All ER 849; [1984] 1 WLR 763		United Kingdom	circa 1984	LexisNexis		4
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46
Melluish v BMI (No 3) Ltd	[1996] AC 454; [1995] 4 All ER 453		United Kingdom	circa 1996	LexisNexis / Westlaw		63
Marshall v Kerr	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
Inland Revenue Comrs v Metrolands (Property Finance) Ltd	[1981] 1 WLR 637		United Kingdom	circa 1981	LexisNexis / Westlaw		27
Ben-Odeco Ltd v Powlson	[1978] 1 WLR 1093		United Kingdom	circa 1978	LexisNexis / Westlaw		19
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123
CIR v George Guthrie and Son	(1952) 33 Tax Cas 327		United Kingdom	circa 1952			5

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