- Cited — Mark Mitchell & Anor. v The Commissioners for HMRC 2023-03-10
“… could not reach the high hurdle of showing that the UT and FTT decisions were “unjustifiable”, see BPP Holdings Ltd v Commissioners for HM Revenue and Customs [2017] 1 WLR 2945 (Ch) at [33]. So far as Level 2B was concerned, HMRC did not name the other companies with which Mr Mitchell was associated in their Statement of Case, and the…”
- Cited — Competition and Markets Authority v Flynn Pharma Ltd & Ors 2020-05-12
“…T has a UK-wide jurisdiction. It is therefore necessary to look beyond the practice of the courts of England and Wales: BPP Holdings Ltd v HMRC [2017] UKSC 55, [2017] 1 WLR 2945 at [23]. We were referred to the decision of Lord Ericht, sitting in the Outer House, in Ahmed-Sheikh v Scottish Solicitors Discipline Tribunal [2019] CSOH 104…”
- Cited — Minister of Finance (Incorporated) v 1Malaysia Development Berhad & Ors 2019-11-26
“…Revenue & Customs Commissioners [2017] UKSC 55, [2017] 1 WLR 2945 at [33]:…”
- Cited — Liberty, R (On the Application Of) v The Prime Minister & Anor 2019-10-22
“…In BPP Holdings v HMRC [2017] 1 WLR 2945 at [33] Lord Neuberger stated that there was a “high hurdle” to overcome before an appellate court could interfere with a case management decision. The Supreme…”
- Cited — Green v Mears Ltd 2018-04-17
“…by this Court in BPP Holdings LtdvHM Revenue & Customs [2016] EWCA Civ 121, [2016] 1 WLR 1915, that decision being upheld by the Supreme Court ([2017] UKSC 55, [2017] 1 WLR 2945).…”