- Applied — BT Plc v The Commissioners for HMRC 2023-12-04
“…is in Investment Trust Companies was applied and developed the following year in Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39,[2019] AC 929 (“Prudential”). Lord Reed, Lord Hodge and Lord Mance explained at [69]-[77] that where money is paid by mistake a benefit is thereby conferred by the payment, …”
- Cited — Granville Technology Group Limited (in liquidation) & Ors v LG Display Co Limited & Anor 2023-08-16
“…ceeded, although the Supreme Court has since held that it ought not to have done (Prudential Assurance Co Ltd v Revenue & Customs Commissioners [2018] UKSC 39, [2019] AC 929 at [79]). However, in departing from the decision in Sempra Metals, the Supreme Court stated expressly that nothing in Prudential was intended to question what…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…lewoods Ltd v Revenue and Customs Commissioners[2017] UKSC 70, [2018] AC 869 and Prudential Assurance Co Ltd v Revenue and Customs Commissioners[2018] UKSC 39, [2019] AC 929.…”
- Cited — Revenue And Customs v MCX Dunlin (UK) Ltd 2021-02-17
“…39, [2019] AC 929 (“Prudential”), each of which related to advance corporation tax (“ACT”). Before ICTA 1988 was enacted, ACT was provided for by Part V of the Finance Act 1972 …”