“…iance with EU law: see R (Hurst) v London Northern District Coroner[2007] UKHL 13, [2007] 2 AC 189, at [52] and Imperial Chemical Industries plc v Colmer (No 2)[1999] 1 WLR 2035 (HL). Furthermore, say HMRC, this reasoning is consistent with the actual conclusion reached by the Chancellor on the section 320 issue in Class 8: see [123] a…”
“…rnacional de Alimentación SA [1990] ECR I-4135; Litster v Forth Dry Dock & Engineering Co Ltd [1990] 1 AC 546; Imperial Chemical Industries plc v Colmer (No 2) [1999] 1 WLR 2035; Ghaidan v Godin-Mendoza [2004] 2 AC 557; R (IDT Card Services Ireland Ltd) v Customs and Excise Comrs [2006] STC 1252; Revenue and Customs Comrs v EB Central …”