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[2016] 4 WLR 87
· 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
[2016] 4 WLR 87
Neutral citation format (OSCOLA). Always confirm against the official judgment.
Treatment
Cited · 2
Citation network
[2016] 4 WLR 87
Mainpay Limited v The Commissioner
Praesto Consulting UK Ltd v HM Rev
cited by
Cited by (2)
Cited
—
Mainpay Limited v The Commissioners for His Majesty’s Revenue and Customs
2022-12-09
“…[2016] UKSC 21; [2016] 4 WLR 87 at [48], citing Case C-53/09 and C-55/09…”
Cited
—
Praesto Consulting UK Ltd v HM Revenue and Customs
2019-03-11
“… the taxpayer, may not satisfy the objective direct and immediate link test: Airtours Holiday Transport Ltd v Revenue and Customs Commissioners [2016] UKSC 21, [2016] 4 WLR 87.…”
Frequently cited alongside
[2010] STC 2651
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WHA Limited and another v Her Majesty's Revenue and Customs [2013] UKSC 24
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Airtours Holidays Transport Limited v Commissioners for Her Majesty’s Revenue and Customs [2016] UKSC 21
2×
[2014] STC 937
1×
[2016] STC 1509
1×