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Centrica Overseas Holdings Ltd v Revenue and Customs   flag 

[2024] UKSC 25
United Kingdom Supreme Court
United Kingdom
16th July, 2024

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Finance Act 1965 s38, s39

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
R (Quintavalle) v Secretary of State for Health [2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209 House of Lords United Kingdom 13 Mar 2003 BAILII flag 308
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Royal College of Nursing of the United Kingdom v Department of Health and Social Security [1980] UKHL 10; [1981] AC 800; [1981] 1 All ER 545; [1981] 2 WLR 279 House of Lords United Kingdom 5 Feb 1980 BAILII flag 137
Barras v Aberdeen Steam Trawling and Fishing Co Ltd [1933] UKHL 3; [1933] AC 402; [1933] All ER 52; [1933] SC (HL) 21 House of Lords United Kingdom - Scotland 17 Mar 1933 BAILII flag 132
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department [2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343 United Kingdom Supreme Court United Kingdom 2 Feb 2022 BAILII flag 129
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 80
R (N) v Lewisham London Borough Council [2014] UKSC 62; [2015] AC 1259; [2015] 1 All ER 783; [2014] 3 WLR 1548 United Kingdom Supreme Court United Kingdom 12 Nov 2014 BAILII flag 39
Beauchamp v FW Woolworth plc [1990] 1 AC 478; [1989] 3 WLR 1 United Kingdom circa 1990 LexisNexis / Westlaw flag 14
Sun Life Assurance Society v Davidson (Inspector of Taxes) [1958] AC 184; 37 Tax Cas 330 United Kingdom circa 1958 LexisNexis / Westlaw flag 13
Wharf Properties Ltd v Commissioner of Inland Revenue [1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334 Privy Council United Kingdom 27 Jan 1997 BAILII flag 12
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd [1979] 1 WLR 683 United Kingdom circa 1979 LexisNexis / Westlaw flag 12
ECC Quarries Ltd v Watkis (Inspector of Taxes) [1977] 1 WLR 1386 United Kingdom circa 1977 LexisNexis / Westlaw flag 6
Lawson v Johnson Matthey plc [1992] 2 AC 324; [1992] 2 All ER 647 United Kingdom circa 1992 LexisNexis / Westlaw flag 5
Camas plc v Atkinson (Inspector of Taxes) [2004] EWCA Civ 541; [2004] All ER (D) 51; [2004] 1 WLR 2392; (2004) 101 LSG 33; [2004] BTC 190; [2004] Tax Cas 641 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 May 2004 BAILII flag 4
Berghs Ltd v Clark [1935] AC 422 United Kingdom circa 1935 LexisNexis / Westlaw flag 2
Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd [2022] EWCA Civ 1520; [2023] 1 WLR 316 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Nov 2022 BAILII flag 1
Centrica Overseas Holdings Ltd v Revenue and Customs (CORPORATION TAX - Co with investment business) [2021] UKUT 200 United Kingdom Upper Tribunal United Kingdom 18 Aug 2021 BAILII flag 1
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses) [2020] UKFTT 197 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2020 BAILII flag 1
[1991] 1 WLR 558 [1991] 1 WLR 558 United Kingdom circa 1991 LexisNexis / Westlaw flag 1
[1990] 1 WLR 414 [1990] 1 WLR 414 United Kingdom circa 1990 LexisNexis / Westlaw flag 1
Pendleton (Inspector of Taxes) v Mitchells & Butlers Ltd [1969] 2 All ER 928 United Kingdom circa 1969 LexisNexis flag 1
Inland Revenue Commissioners v Carron Co (1968) 45 Tax Cas 65 United Kingdom circa 1968 flag 1
Camas Plc v HM Inspector of Taxes [2003] EWHC 1600 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag

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