- Followed — Avondale Park Limited v Miss Delaney's Nursery Schools Limited 2023-06-07
“…HMRC [2021] UKSC 39, [2022] AC 886 at [45], approving with minor modifications Briggs J’s summary of principle in HMRC v Benchdollar Ltd [2009] EWHC 1310 (Ch), [2010] 1 All ER 174. I have made the modification in the italicised part of the quotation that follows:…”
- Followed — Andrew McCarthy v William Allan Jones & Anor. 2023-05-25
“…HMRC [2021] UKSC 39, [2022] AC 886 at [45], approving with minor modifications Briggs J’s summary of principle in HMRC v Benchdollar Ltd [2009] EWHC 1310 (Ch); [2010] 1 All ER 174. I have made the modification in the italicised part of the quotation that follows:…”
- Approved — Musst Holdings Limited v Astra Asset Management UK Limited 2023-02-13
“…preme Court in Tinkler v HMRC [2021] UKSC 39 at [45]-[53], where Lord Burrows approved the approach of Briggs J in Revenue and Customs Commrs v Benchdollar Ltd [2010] 1 All ER 174 (“Benchdollar”), as slightly modified subsequently, including by this court in Blindley Heath Investments Ltd v Bass [2017] Ch 389. In summary, and reflecting …”
- Approved — Tinkler v Revenue & Customs 2019-07-31
“…Briggs J in HMRC v Benchdollar Limited and Ors [2009] EWHC 1310 (Ch), [2010] 1 All ER 174 at [52]. This summary was approved by the Court of Appeal in Blindley…”