- Followed — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…4, 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
“…4, 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
“…4, 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:…”
- Applied — Charlesworth, R (On the Application Of) v Crossrail Ltd 2019-07-03
“… has been created. I agree. It is important to pay attention to the underlying policy, as described by Bingham LJ. But as Neuberger J said in Jenks v Dickinson [1997] STC 853 (approved in DCC Holdings) that is not to say that somehow normal principles of interpretation cease to apply.…”