- Cited — Dr Craig Steven Wright & Ors v BTC Core (a partnership) & Ors 2023-07-20
“…s Kreuz, Kreisverband Waldshut eV [2004] ECR I-8835 at [113]-[117]; and R (IDT Card Services Ireland Ltd) v Commissioners for Her Majesty’s Revenue and Customs [2006] EWCA Civ 29, [2006] STC 1252 at [73]-[92] (Arden LJ). This is a strong duty of interpretation.…”
- Applied — Nathan Gardiner v Hertsmere Borough Council & Anor. 2022-08-16
“…plied must be certain (see the judgment of Lady Justice Arden, as she then was, in Commissioners for Her Majesty’s Revenue and Customs v IDT Card Services Ltd. [2006] EWCA Civ 29, at paragraph 110). In general, a suitably purposive approach should be applied to the interpretation of tax legislation, including provisions intended to make…”
- Cited — Revenue And Customs v Coal Staff Superannuation Scheme Trustees Ltd 2019-10-03
“…retation properly so called and does not go against ‘the grain’ or cardinal features of the legislation: R (IDT Card Services Ireland Ltd) v Customs and Excise [2006] EWCA Civ 29, [2006] STC 1252; and Vodafone 2 v HMRC [2009] EWCA Civ…”
- Cited — Butt v Revenue And Customs 2019-04-03
“…e light of the wording and purpose of the Sixth Directive. He referred to the judgment of Arden LJ in Revenue and Customs Comrs v IDT Card Services Ireland Ltd [2006] EWCA Civ 29, [2006] STC 1252 (‘IDT’) acknowledging that the application of the Marleasing principle may result in the imposition of a civil liability where such a liabilit…”
- Cited — Stunt v Associated Newspapers Ltd 2018-07-30
“…grain: Ghaidan v Godin-Mendoza [2004] UKHL 30, [2004] 2AC 557 at [121]; The Commissioners for Her Majesty’s Revenue and Customs v IDT Card Services Ireland Ltd [2006] EWCA Civ 29, [2006] STC 1252 at [85]. That would not be the case if section 32(4) was given the purposive interpretation for which Mr White contended. Accordingly, giving …”