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Investment Trust Companies   flag  11

[2015] EWCA Civ 82
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
12th February, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Arag v Jones [2020] EWHC 3484 (Comm) High Court of England and Wales United Kingdom - England and Wales 18 Dec 2020 BAILII flag 2
United Biscuits (Pension Trustees) Ltd v Revenue And Customs [2017] EWHC 2895 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Nov 2017 BAILII flag 1
Colaingrove Ltd v Commissioners for Her Majesty s Revenue and Customs [2017] EWCA Civ 332 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 May 2017 BAILII flag 5
Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200 United Kingdom Supreme Court United Kingdom 11 Apr 2017 BAILII flag 106
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2016] EWCA Civ 1180 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Nov 2016 BAILII flag 11
First State Investment Management (UK) Ltd v Revenue and Customs (VAT - OTHER : Vat - other) [2016] UKFTT 349 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 May 2016 BAILII flag
TOC Investments Corporation v Beppler & Jacobson [2016] EWHC 20 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Jan 2016 BAILII flag 3
Menelaou v Bank of Cyprus UK Ltd [2015] UKSC 66; [2016] AC 176; [2016] 2 All ER 913 United Kingdom Supreme Court United Kingdom 4 Nov 2015 BAILII flag 61
Bradonbay Ltd v Revenue & Customs [2015] UKFTT 229 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2015 BAILII flag 1
R (on the application of Premier Foods (Holdings Ltd) v Revenue and Customs Commissioners [2015] EWHC 1483 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 May 2015 BAILII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Understanding Tracing Rules" [2016] QUTLawRw 9 Edelman, J Australia circa 2016 AustLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1989 s24, s80
Finance Act 1997 s24, s47, s80

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners [2014] EWCA Civ 684; [2014] 1 WLR 3867 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2014 BAILII flag 14
Relfo Ltd v Varsani [2014] EWCA Civ 360; [2015] 1 BCLC 14 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Mar 2014 BAILII flag 26
TFL Management Services Ltd v Lloyds TSB Bank plc [2013] EWCA Civ 1415; [2014] 1 WLR 2006 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Nov 2013 BAILII flag 65
Menelaou v Bank of Cyprus UK Ltd [2013] EWCA Civ 1960; [2014] 1 WLR 854 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Jul 2013 BAILII flag 8
R (Hemming) v Westminster City Council [2013] EWCA Civ 591; [2013] LGR 593 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 May 2013 BAILII flag 8
Revenue and Customs Commissioners [2013] EWHC 665 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag
Investment Trust Ltd v HMRC [2012] EWHC 458 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag 1
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
Gibb v Maidstone and Turnbridge Wells NHA Trust [2010] EWCA Civ 678; [2010] IRLR 786 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jun 2010 BAILII flag 19
Direct Parcel Distribution Belgium [2010] ECR I-731 Europe circa 2010 flag 4
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
JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies [2007] EUECJ C-363/05; [2007] ECR I-5517 Court of Justice of the European Communities Europe 28 Jun 2007 BAILII flag 30
Reemtsma Cigarettenfabriken GmbH [2007] ECR 1-2425 Europe circa 2007 flag 3
Reemtsma Cigarettenfabriken [2007] ECR I-2425 Europe circa 2007 flag 17
Commission v Spain [2006] ECR I-0000 Europe circa 2006 flag 196
Deutsche Morgan Grenfell Group Plc v IRC [2006] UKHL 49 House of Lords United Kingdom circa 2006 BAILII flag 75
MyTravel [2005] EUECJ C-291/03; [2005] ECR I-8477; [2005] CEC 782 Court of Justice of the European Communities Europe 6 Oct 2005 BAILII flag 15
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46
Filby v Mortgage Express (No 2) Ltd [2004] EWCA Civ 759 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jun 2004 BAILII flag 21
Cash & Carry [2004] ECR I-6051 Europe circa 2004 flag 14
Marks & Spencer plc v Customs and Excise Commissioners [2003] QB 866 United Kingdom circa 2003 LexisNexis / Westlaw flag 40
Preston [2000] EUECJ C-8/98; [2000] All ER (EC) 714; [2000] ECR I-3201 Court of Justice of the European Communities Europe 27 Jan 2000 BAILII flag 33
Kleinwort Benson Ltd v Lincoln City Council [1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387 House of Lords United Kingdom 29 Oct 1998 BAILII flag 320
Incoge '90 [1998] EUECJ C-10/97; [1998] ECR I-6307 Court of Justice of the European Communities Europe 22 Oct 1998 BAILII flag 15
Edis [1998] EUECJ C-231/96; [1998] ECR I-4951 Court of Justice of the European Communities Europe 15 Sep 1998 BAILII flag 44
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 flag 214
Spac [1998] ECR I-4997 Europe circa 1998 flag 9
Comateb [1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649 Court of Justice of the European Communities Europe 14 Jan 1997 BAILII flag 43
Kleinwort Benson Ltd v Birmingham City Council [1997] QB 380; [1996] 4 All ER 733 United Kingdom circa 1997 LexisNexis / Westlaw flag 27
Elida Gibbs [1996] EUECJ C-317/94; [1996] ECR I-5339; [1996] CEC 1022 Court of Justice of the European Communities Europe 24 Oct 1996 BAILII flag 35
Boscawen v Bajwa [1995] EWCA Civ 15; [1995] 4 All ER 769; [1996] 1 WLR 328 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Apr 1995 BAILII flag 142
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 228
Lipkin Gorman (a firm) v Karpnale Ltd [1991] 2 AC 548 United Kingdom circa 1991 LexisNexis / Westlaw flag 432
Murphy v Brentwood District Council [1991] UKHL 2; [1991] 1 AC 398; [1990] 2 All ER 269; [1990] 2 WLR 944; [1990] 2 Lloyds Rep 467 House of Lords United Kingdom 26 Jul 1990 BAILII flag 299
Caparo Industries Plc v Dickman [1990] UKHL 2; [1990] 2 AC 605; [1990] 1 All ER 568; [1990] 2 WLR 358; [1990] BCLC 273; [1990] BCC 164 House of Lords United Kingdom 8 Feb 1990 BAILII flag 1056
Customs and Excise Commissioners v Fine Art Developments [1989] 1 AC 914 United Kingdom circa 1989 LexisNexis / Westlaw flag 4
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
Amministrazione delle Finanze dello Stato v SpA San Giorgio [1983] ECR 359 Europe circa 1983 flag 1
Becker [1982] EUECJ R-8/81; [1982] ECR 53; [1982] 1 CMLR 499 Court of Justice of the European Communities Europe 19 Jan 1982 BAILII flag 128
Hong Kong Trade Development Council [1982] ECR 1277 Europe circa 1982 flag 15
Simmenthal [1978] EUECJ R-106/77; [1978] ECR 629; [1978] 3 CMLR 263 Court of Justice of the European Communities Europe 9 Mar 1978 BAILII flag 166
Anns v Merton London Borough Council [1977] UKHL 4; [1978] AC 728; [1977] 2 All ER 492; [1977] 2 WLR 1024 House of Lords United Kingdom 12 May 1977 BAILII flag 686
Donoghue v Stevenson [1932] AC 562 United Kingdom circa 1932 LexisNexis / Westlaw flag 1
131 Law Quarterly Review 12 131 Law Quarterly Review 12 Law Quarterly Review United Kingdom circa 1990 Westlaw flag 1

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