- Followed — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…venue 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
“…venue 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:…”
- Cited — Stephen Hoey & Ors. v Commissioners for HMRC 2022-05-13
“…eal the consequences and incidents inevitably flowing from or accompanying that deemed state of affairs, unless prohibited from doing so.” (see Marshall v Kerr [1995] 1 AC 148 at 164E-G). But as Mr Grodzinksi submitted, and we agree, in light of the opening words of regulation 185(1), which expressly limit its application, it cannot …”
- Cited — Revenue And Customs v MCX Dunlin (UK) Ltd 2021-02-17
“…For his part, Mr Goldberg took us to Marshall v Kerr [1995] 1 AC 148 and Burton v Mellham [2006] UKHL 6, [2006] 1 WLR 2820. Mr Goldberg submitted that Marshall v Kerr illustrates that you do not ignore what has happened in the p…”
- Followed — Revenue And Customs v Northumbria Healthcare NHS Foundation Trust 2020-07-10
“…venue 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:…”
- Doubted — Fowler v HM Revenue and Customs 2018-11-15
“…The general approach to deeming provisions, particularly in taxing statutes, is not in serious doubt. In Marshall v Kerr [1995] 1 AC 148, the House of Lords approved the following statement of principle by Peter Gibson J:…”