How many times has [2013] STC 2150 been cited?

[2013] STC 2150 is cited by 2 judgment(s) in this dataset.

[2013] STC 2150

· cited by 2 · influence score 14/100

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

[2013] STC 2150

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

Cited · 2

Cited — Oisin Fanning v The Commissioners for HMRC 2023-03-13
“…nstead modify the effect of s.44. Thus s.44 must be read with the modifications made to it by s.45. As Lewison LJ said in DV3 RS LP v HMRC [2013] EWCA Civ 907; [2013] STC 2150 (“DV3”) at [20]:…”
Cited — Travel Document Service & Ladbroke Group International v Revenue & Customs (Rev 1) 2018-03-20
“… purpose of the deeming provisions” (quoting from the judgment of Lewison LJ in DV3 RS Ltd Partnership v Revenue and Customs Commissioners [2013] EWCA Civ 907, [2013] STC 2150, at paragraph 22). As can be seen from the explanatory notes for what became the Finance Act 2005, section 91B was aimed at countering schemes which sought to …”