How many times has [2007] STC 1695 been cited?

[2007] STC 1695 is cited by 2 judgment(s) in this dataset.

[2007] STC 1695

· 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

[2007] STC 1695

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

Cited · 1Considered · 1

Cited — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“…Excise Commissioners, ECR I-1609, [2006] Ch 387, [2006] STC 919) and by the Court of Appeal in WHA Ltd v Revenue and Customs Commissioners [2007] EWCA Civ 728, [2007] STC 1695.…”
Considered — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“…ly be to contribute to the working of the whole scheme, the effect of the whole scheme has also to be considered. In WHA Ltd v Customs and Excise Commissioners [2007] STC 1695, para 22, Lord Neuberger, delivering the leading judgment in the Court of Appeal, rejected the submission that the court was confined to considering the artifi…”