Eynsham Cricket Club v Revenue & Customs [2021] EWCA Civ 225

Court of Appeal (Civil Division) · 2021-02-23 · Tax · cited by 1 · influence score 12/100 Appeal Dismissed

Treatment

Citation network

Cited by (1)

• Followed — Oisin Fanning v The Commissioners for HMRC 2023-03-13
  “…It is worth adding to this the following observation by Simler LJ in Eynsham Cricket Club v HMRC [2021] EWCA Civ 225; [2021] STC 496:…”

This judgment cites

• [2019] UKSC 14
• [2019] 1 WLR 2219
• [2010] STC 137
• [1980] 1 CMLR 669
• Fowler v Commissioners for Her Majesty’s Revenue and Customs [2020] UKSC 22
• [2020] 1 WLR 2227
• [2005] UKHL 64
• [2006] 1 AC 564
• [2003] 2 AC 687
• The Pollen Estate Trustee Company Ltd & Anor v Revenue And Customs [2013] EWCA Civ 753
• [2013] 1 WLR 3785
• [1997] 1 WLR 991
• [2004] UKHL 51
• [2005] 1 AC 684
• [1982] AC 300
• [2018] 1 WLR 2431
• Case C318/07
• [2008] STC 1408
• [2012] STC 23
• [2005] STC 1547

Frequently cited alongside

• [1952] AC 109 1×
• [1981] 1 WLR 637 1×
• [1982] AC 300 1×
• [1991] Ch 537 1×
• [1995] 1 AC 148 1×
• [1997] 1 WLR 991 1×

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