Is it still good law? ⚠️ This case has negative treatment (1 citation(s): e.g. doubted / not followed / overruled). Check carefully before relying on it.
How to cite
[2010] STC 80
Neutral citation format (OSCOLA). Always confirm against the official judgment.
“…Counsel for the taxpayers relied upon the judgment of Moses LJ in the Court of Appeal in DCC Holdings [2009] EWCA Civ 1165, [2010] STC 80, where he said at [63]:…”
“…ore, say HMRC, although Lord Walker may have doubted what Moses and Rix LJJ said in the Court of Appeal about “fairly represent” being a second stage test (see [2010] STC 80 at [63] to [72] per Moses LJ, and [97] and [108] per Rix LJ), it is now clear that what Moses and Rix LJJ said is correct in relation to the amended version of…”