- Cited — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…ly contradictory. The relevant dicta are mainly collected in a summary by Lord Walker of Gestingthorpe JSC in DCC Holdings (UK) Ltd v Revenue and Customs Comrs [2011] 1 WLR 44, paras 37-39, collected from Inland Revenue Comrs v Metrolands (Property Finance) Ltd [1981] 1 WLR 637, Marshall v Kerr [1995] 1 AC 148 and Jenks v Dickinson […”
- Cited — Inmarsat Global Limited v The Commissioners for HMRC 2022-07-28
“…ly contradictory. The relevant dicta are mainly collected in a summary by Lord Walker of Gestingthorpe JSC in DCC Holdings (UK) Ltd v Revenue and Customs Comrs [2011] 1 WLR 44, paras 37–39, collected from Inland Revenue Comrs v Metrolands (Property Finance) Ltd [1981] 1 WLR 637, Marshall v Kerr [1995] 1 AC 148 and Jenks v Dickinson […”
- Cited — Revenue And Customs v Northumbria Healthcare NHS Foundation Trust 2020-07-10
“…ly contradictory. The relevant dicta are mainly collected in a summary by Lord Walker of Gestingthorpe JSC in DCC Holdings (UK) Ltd v Revenue and Customs Comrs [2011] 1 WLR 44, paras 37–39, collected from Inland Revenue Comrs v Metrolands (Property Finance) Ltd [1981] 1 WLR 637, Marshall v Kerr [1995] 1 AC 148 and Jenks v Dickinson […”
- Cited — The Union Castle Mail Steamship Company Ltd v HM Revenue and Customs & Ors 2020-04-22
“…iterion relating merely to attribution or timing of losses and profits”, relying on the decision of the Supreme Court in DCC Holding Ltd v HMRC [2010] UKSC 58, [2011] 1 WLR 44 and the decision of a differently constituted UT in GDF…”
- Cited — The Union Castle Mail Steamship Company Ltd v HM Revenue and Customs & Ors 2020-04-22
“…It so happens that asymmetry was a factor both in GDF Suez and in the earlier case of DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58, [2011] 1 WLR 44. That does not mean, in my view, that the absence of an asymmetry in any subsequent case militates against the override being triggered. Finally, I agree with …”
- Cited — The Commissioners for HMRC v Smith & Nephew Overseas Ltd & Ors 2020-03-03
“…It so happens that asymmetry was a factor both in GDF Suez and in the earlier case of DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58, [2011] 1 WLR 44. That does not mean, in my view, that the absence of an asymmetry in any subsequent case militates against the override being triggered. Finally, I agree with …”
- Considered — Charlesworth, R (On the Application Of) v Crossrail Ltd 2019-07-03
“…[2011] 1 WLR 44 which Lord Walker considered generically under the heading “deeming provisions”. Another formula is that certain assumptions are to be made (as in section 9 of…”
- Cited — Fowler v HM Revenue and Customs 2018-11-15
“…Lord Walker formulated the principles in much the same terms in DCC Holdings (UK) Ltd v HMRC [2010] UKSC 58, [2011] 1 WLR 44.…”
- Explained — GDF Suez Teesside Led v The Commissioners for HMRC 2018-10-05
“…As Lord Walker of Gestingthorpe JSC explained in DCC Holdings (UK) Limited v Revenue and Customs Commissioners [2010] UKSC 58, [2011] 1 WLR 44, at [7]:…”