How many times has [2003] STC 66 been cited?

[2003] STC 66 is cited by 2 judgment(s) in this dataset.

[2003] STC 66

· cited by 2 · influence score 13/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[2003] STC 66

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 2

Cited — David McClean & Ors. v Andrew Thornhill KC 2023-04-28
“…Mr Thornhill addressed further Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes) [2002] EWCA Civ 1853, [2003] STC 66(“Barclays Mercantile”) in which, at first instance, Park J had concluded that the relevant transaction was not a trading transaction because it was so heavily …”
Cited — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…[2003] STC 66, para 66, taxing statutes generally “draw their life-blood from real world transactions with real world economic effects”. Where an enactment is of that charac…”