- Applied — BCM Cayman LP & Anor v The Commissioners for HMRC 2023-10-12
“…ision of the statute, upon its true construction, applies to the facts as found. As Lord Nicholls of Birkenhead said in MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311, 320, para 8: “The paramount question always is one of interpretation of the particular statutory provision and its application to the facts of the case.””…”
- Cited — BCM Cayman LP & Anor v The Commissioners for HMRC 2023-10-12
“…MacNiven (Inspector of Taxes) v Westmoreland Investments Ltd [2001] UKHL 6, [2003] 1 AC 311…”
- Applied — London Luton Hotel BPRA Property Fund LLP v The Commissioners for HMRC 2023-04-04
“…ision of the statute, upon its true construction, applies to the facts as found. As Lord Nicholls of Birkenhead said in MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311, 320 para 8: ‘The paramount question always is one of interpretation of the particular statutory provision and its application to the facts of the case.’”…”
- Applied — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…ision of the statute, upon its true construction, applies to the facts as found. As Lord Nicholls of Birkenhead said in MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311, 320, para 8: “The paramount question always is one of interpretation of the particular statutory provision and its application to the facts of the case.””…”
- Cited — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…avoid sweeping generalisations about disregarding transactions undertaken for the purpose of tax avoidance was shown by MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 in which the question was whether a payment of interest by a debtor who had borrowed the money for that purpose from the creditor himself and which had been ma…”
- Cited — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…der arrangement undertaken solely for the purpose of obtaining the relief. The point is illustrated by the decisions in MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 and Barclays Mercantile itself.…”
- Considered — Trigg v HM Revenue & Customs 2018-01-18
“…atural linguistic or literal meaning even though it comes to be considered in the context of a tax avoidance scheme. In MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 a pension scheme which was owed some £40m of interest by its investment subsidiary lent the company that sum to enable it to discharge the liability and so obt…”