Cardtronics Europe Ltd & Ors v Syke & Ors (Valuation Officers) [2018] EWCA Civ 2472

Court of Appeal (Civil Division) · 2018-11-09 · Tax · cited by 1 · influence score 12/100 Appeal Allowed

Treatment

Citation network

Cited by (1)

• Approved — London Borough of Southwark v Ludgate House Ltd & Anor 2020-12-04
  “…azars LLP [2015] UKSC 53, [2015] AC 1862. Whether this test is satisfied is a factual or evaluative judgment: Cardtronics Europe Ltd v Sykes (“Cardtronics CA”) [2018] EWCA Civ 2472, [2019] 1 WLR 2281 at [51] to [53]; approved in Cardtronics SC at [38].…”

This judgment cites

• [2015] A.C. 1862
• [2015] UKSC 53
• [1949] 1 K.B. 344
• [1936] A.C. 511
• [1895] A.C. 117
• [1957] AC 362
• [2006] EWCA Civ 1339
• [1937] A.C. 419
• [2013] 1 W.L.R. 2867

Frequently cited alongside

• [1936] AC 511 1×
• [1989] 1 WLR 1287 1×

Related Tax cases

• Hopkinson & Ors v Towergate Financial (Group) Ltd & Ors [2018] EWCA Civ 2744
• Rashid v Nasrullah [2018] EWCA Civ 2685
• Friends of the Earth Ltd, R (On the Application Of) v Secretary of State for Transport [2021] EWCA Civ 13
• Invicta Foods Ltd v The Commissioners for HMRC [2018] EWCA Civ 2204
• First Alternative Medical Staffing Ltd v The Commissioners of HMRC [2022] EWCA Civ 249
• Bratt Autoservices Company Ltd v HM Revenue and Customs [2018] EWCA Civ 1106
• Parr v Keystone Healthcare Ltd & Ors [2019] EWCA Civ 1246
• NRAM Ltd v Evans & Anor [2020] EWCA Civ 1660