- Cited — Urenco Chemplants Limited & Anor v The Commissioners for His Majesty's Revenue and Customs 2022-12-01
“…s such falls to be interpreted in accordance with the principles reviewed by Lord Carnwath JSC in R (Derry) v Revenue and Customs Commissioners [2019] UKSC 19, [2019] 1 WLR 2754, (“Derry”) at [7] to [10]. The previous consolidation statute was the Capital Allowances Act 1990 (“CAA 1990”), to which important amendments, excluding certai…”
- Cited — Commissioners for HMRC v Centrica Overseas Holdings Limited 2022-11-18
“… project was to set out tax legislation in a comprehensive way that could be understood by a reasonably informed taxpayer: see R (Derry) v HMRC [2019] UKSC 19; [2019] 1 WLR 2754, at paras. 7-10 (Lord Carnwath JSC). I note that, at para. 10, Lord Carnwath said that the purpose of the project was “in particular to give clear pointers to …”
- Cited — The Quentin Skinner 2015 Settlement L & Ors. v The Commissioners for HMRC 2022-09-16
“…f what Lord Carnwath JSC said in relation to the Tax Law Rewrite Project in R (on the application of Derry) v Revenue and Customs Commissioners [2019] UKSC 19, [2019] 1 WLR 2754, at [7] to [10]. Lord Carnwath quoted from the explanation of the drafting approach for the project given by the then Financial Secretary to the Treasury in 20…”
- Considered — John Charman v The Commissioners for HMRC 2021-12-03
“…it is permissible and appropriate to consider the case law on the previous legislation, relying on R (Derry) v Revenue and Customs Commissioners[2019] UKSC 19, [2019] 1 WLR 2754 at [88]-[90]. He also relied upon the principle that Parliament is assumed to have been aware of that case law when enacting ITEPA: see Revenue and Customs Com…”
- Cited — Knibbs & Ors v Revenue And Customs 2019-10-17
“…us more than a year after Sir Nicholas Warren gave his judgment, is The Queen (on the application of Derry) v Revenue and Customs Commissioners [2019] UKSC 19, [2019] 1 WLR 2754 (Derry).…”