- Followed — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“… JSC in DCC Holdings (UK) Ltd v Revenue and Customs Comrs [2011] 1 WLR 44, paras 37-39, collected from Inland Revenue Comrs v Metrolands (Property Finance) Ltd [1981] 1 WLR 637, Marshall v Kerr [1995] 1 AC 148 and Jenks v Dickinson [1997] STC 853. They include the following guidance, which has remained consistent over many years:…”
- Followed — Inmarsat Global Limited v The Commissioners for HMRC 2022-07-28
“… JSC in DCC Holdings (UK) Ltd v Revenue and Customs Comrs [2011] 1 WLR 44, paras 37–39, collected from Inland Revenue Comrs v Metrolands (Property Finance) Ltd [1981] 1 WLR 637, Marshall v Kerr [1995] 1 AC 148 and Jenks v Dickinson [1997] STC 853. They include the following guidance, which has remained consistent over many years:…”
- Followed — Revenue And Customs v Northumbria Healthcare NHS Foundation Trust 2020-07-10
“… JSC in DCC Holdings (UK) Ltd v Revenue and Customs Comrs [2011] 1 WLR 44, paras 37–39, collected from Inland Revenue Comrs v Metrolands (Property Finance) Ltd [1981] 1 WLR 637, Marshall v Kerr [1995] 1 AC 148 and Jenks v Dickinson [1997] STC 853. They include the following guidance, which has remained consistent over many years:…”
- Followed — Kennedy v The National Trust for Scotland 2019-04-16
“… not state absolute truth. It states that which is assumed to be true for limited purposes. In Inland Revenue Commissioners v Metrolands (Property Finance) Ltd [1981] 1 WLR 637 at 646, Nourse J reviewed the leading authorities on deeming provisions and summarised their effect as follows:…”