- Applied — BCM Cayman LP & Anor v The Commissioners for HMRC 2023-10-12
“…nd applied in many cases. It is famously encapsulated in the following passage in Barclays Mercantile Finance Ltd v Mawson (Inspector of Taxes) [2004] UKHL 51, [2005] 1 AC 684 (per Lord Nicholls):…”
- Cited — London Luton Hotel BPRA Property Fund LLP v The Commissioners for HMRC 2023-04-04
“…There is no dispute between the parties that Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes) [2004] UKHL 51, [2005] 1 AC 684, [2005] STC 1 (“BMBF”) provides the correct starting point. That was a case in which the House of Lords held that, on the facts, the taxpayer was entitled to c…”
- Applied — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…applies as much to a taxing statute as any other: see Inland Revenue Comrs v McGuckian [1997] 1 WLR 991, 999; Barclays Mercantile Business Finance Ltd v Mawson [2005] 1 AC 684, para 28. In seeking the purpose of a statutory provision, the interpreter is not confined to a literal interpretation of the words, but must have regard to th…”
- Cited — Tradition Financial Services Ltd v Bilta (UK) Ltd & Ors 2023-02-10
“…interpret its language, so far as possible, in a way which best gives effect to that purpose: Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 at [28]. The purpose of section 213 is the compensation of those who have suffered loss as a result of fraudulent trading. It is to make those who have been pa…”
- Cited — Thomas William Good v The Commissioners of HM Revenue And Customs 2023-02-10
“… viewed realistically”(per Lord Reed at [66], citing Ribeiro PJ in Arrowtown Assets 6 ITLR 454, para 35, also cited in Barclays Mercantile Finance Ltd v Mawson [2005] 1 AC 684 at [36] and in Khan at [49]).…”
- Applied — The Commissioners for HMRC v Jason Wilkes 2022-12-07
“… issue of statutory interpretation arises, “the question is always,” as Lord Nicholls said in Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 (“Mawson”), at paragraph 32, “whether the relevant provision of the statute, upon its true construction, applies to the facts as found”. In answering that ques…”
- Cited — TIDAL LAGOON (SWANSEA BAY) PLC v SECRETARY OF STATE FOR BUSINESS, ENERGY AND INDUSTRIAL STRATEGY 2022-12-01
“…[2004] UKHL 51, [2005] 1 AC 684 at [28],…”
- Cited — Colbalt Data Centre 2 LLP & Anor. The Commissioners for HMRC 2022-10-31
“…etation of CAA 2001 is that laid down by the House of Lords and Supreme Court respectively in Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 and Tower MCashback LLP 1 v HMRC [2011] UKSC 19, [2011] 2 AC 457. In BMBF Lord Nicholls (in an opinion of the Appellate Committee) said at [32]:…”
- Cited — Ardeshir Naghshineh v The Commissioners for HMRC 2022-01-13
“…age so far as possible in a way which best gives effect to that purpose: see, as an example, Barclays Mercantile Business Finance v Mawson (Inspector of Taxes) [2005] 1 AC 684 at [28] and [32].…”
- Cited — Eynsham Cricket Club v Revenue & Customs 2021-02-23
“…[2005] 1 AC 684…”
- Explained — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…ce the magisterial opinion of the appellate committee of the House of Lords in the BMBF case (Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684) was delivered by Lord Nicholls of Birkenhead in November 2004. As Lord Nicholls explained at [29], the new approach inaugurated by the Ramsay case itself ([19…”
- Cited — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…As was noted in Barclays Mercantile [2005] 1 AC 684, para 35, there have been a number of cases since Ramsay in which it was decided that elements inserted into a transaction without any business or commercial p…”
- Applied — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…The position was summarised by Ribeiro PJ in Arrowtown Assets 6 ITLR 454, para 35, in a passage cited in Barclays Mercantile [2005] 1 AC 684, para 36: “The ultimate question is whether the relevant statutory provisions, construed purposively, were intended to apply to the transaction, viewed realist…”
- Followed — The Trustees of the Morrison 2002 Maintenance Trust & Ors v Revenue And Customs 2019-02-06
“…e principle established in [Ramsay] and the cases which followed it” was explained by Lord Nicholls in Barclays Mercantile Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 (see RFC 2012 plc v Advocate General for Scotland [2017] UKSC 45, [2017] 1 WLR 2767, at paragraph 12, per Lord Hodge). Ramsay, Lord Nicholls observed in the Ba…”
- Applied — Trigg v HM Revenue & Customs 2018-01-18
“…ed v Inland Revenue Commissioners [1981] UKHL 1) principles apply. Since the decision of the House of Lords in Barclays Mercantile Business Finance Ltd v Mawson[2005] 1 AC 684 the courts have based their consideration of whether a particular scheme is or is not effective to obtain its intended tax effect on the construction of the re…”