- Cited — Dr Craig Steven Wright & Ors v BTC Core (a partnership) & Ors 2023-07-20
“…d Waldshut eV [2004] ECR I-8835 at [113]-[117]; and R (IDT Card Services Ireland Ltd) v Commissioners for Her Majesty’s Revenue and Customs [2006] EWCA Civ 29, [2006] STC 1252 at [73]-[92] (Arden LJ). This is a strong duty of interpretation.…”
- Cited — Revenue And Customs v Coal Staff Superannuation Scheme Trustees Ltd 2019-10-03
“…hemical 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 Services Ltd [2008] STC 2209 and the Fleming/Condé Nast cases[2008] 1 WLR 195. The principles which those cases establi…”
- Cited — Revenue And Customs v Coal Staff Superannuation Scheme Trustees Ltd 2019-10-03
“…ee per Lord Nicholls, at para 33, Lord Rodger, at paras 110–113 in Ghaidan’s case; per Arden LJ in R (IDT Card Services Ireland Ltd) v Customs and Excise Comrs [2006] STC 1252, paras 82 and 113); and (b) the exercise of the interpretative obligation cannot require the courts to make decisions for which they are not equipped or give r…”
- Cited — Revenue And Customs v Coal Staff Superannuation Scheme Trustees Ltd 2019-10-03
“… called and does not go against ‘the grain’ or cardinal features of the legislation: R (IDT Card Services Ireland Ltd) v Customs and Excise [2006] EWCA Civ 29, [2006] STC 1252; and Vodafone 2 v HMRC [2009] EWCA Civ…”
- Cited — Butt v Revenue And Customs 2019-04-03
“…ng and purpose of the Sixth Directive. He referred to the judgment of Arden LJ in Revenue and Customs Comrs v IDT Card Services Ireland Ltd [2006] EWCA Civ 29, [2006] STC 1252 (‘IDT’) acknowledging that the application of the Marleasing principle may result in the imposition of a civil liability where such a liability would not other…”
- Cited — Stunt v Associated Newspapers Ltd 2018-07-30
“…in-Mendoza [2004] UKHL 30, [2004] 2AC 557 at [121]; The Commissioners for Her Majesty’s Revenue and Customs v IDT Card Services Ireland Ltd [2006] EWCA Civ 29, [2006] STC 1252 at [85]. That would not be the case if section 32(4) was given the purposive interpretation for which Mr White contended. Accordingly, giving section 32(4) tha…”