- Applied — BCM Cayman LP & Anor v The Commissioners for HMRC 2023-10-12
“…been described and applied in many cases. It is famously encapsulated in the following passage in Barclays Mercantile Finance Ltd v Mawson (Inspector of Taxes) [2004] UKHL 51, [2005] 1 AC 684 (per Lord Nicholls):…”
- Cited — London Luton Hotel BPRA Property Fund LLP v The Commissioners for HMRC 2023-04-04
“…There is no dispute between the parties that Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes) [2004] UKHL 51, [2005] 1 AC 684, [2005] STC 1 (“BMBF”) provides the correct starting point. That was a case in which the House of Lords held that, on the facts, the taxpayer …”
- Cited — Tradition Financial Services Ltd v Bilta (UK) Ltd & Ors 2023-02-10
“…r provision and interpret its language, so far as possible, in a way which best gives effect to that purpose: Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 at [28]. The purpose of section 213 is the compensation of those who have suffered loss as a result of fraudulent trading. It is to make those…”
- Applied — The Commissioners for HMRC v Jason Wilkes 2022-12-07
“…When an issue of statutory interpretation arises, “the question is always,” as Lord Nicholls said in Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 (“Mawson”), at paragraph 32, “whether the relevant provision of the statute, upon its true construction, applies to the facts as found”. In an…”
- Cited — TIDAL LAGOON (SWANSEA BAY) PLC v SECRETARY OF STATE FOR BUSINESS, ENERGY AND INDUSTRIAL STRATEGY 2022-12-01
“…[2004] UKHL 51, [2005] 1 AC 684 at [28],…”
- Cited — Colbalt Data Centre 2 LLP & Anor. The Commissioners for HMRC 2022-10-31
“…h to the interpretation of CAA 2001 is that laid down by the House of Lords and Supreme Court respectively in Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 and Tower MCashback LLP 1 v HMRC [2011] UKSC 19, [2011] 2 AC 457. In BMBF Lord Nicholls (in an opinion of the Appellate Committee) said at [32…”
- Applied — Nathan Gardiner v Hertsmere Borough Council & Anor. 2022-08-16
“…te actually requires”, a proposition for which she cited the speech of Lord Nicholls in Barclays Mercantile Business Finance Ltd. v Mawson (Inspector of Taxes) [2004] UKHL 51 (at paragraph 39), and which was applied to the interpretation of the CIL Regulations in R. (on the application of Orbital Shopping Park Swindon Ltd.) v Swindo…”
- Cited — Eynsham Cricket Club v Revenue & Customs 2021-02-23
“…[2004] UKHL 51…”
- Explained — Rossendale Borough Council v Hurstwood Properties (A) Ltd & Ors 2019-03-07
“…ond argument since the magisterial opinion of the appellate committee of the House of Lords in the BMBF case (Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684) was delivered by Lord Nicholls of Birkenhead in November 2004. As Lord Nicholls explained at [29], the new approach inaugurated by the Ramsay…”
- Followed — The Trustees of the Morrison 2002 Maintenance Trust & Ors v Revenue And Customs 2019-02-06
“…The “true principle established in [Ramsay] and the cases which followed it” was explained by Lord Nicholls in Barclays Mercantile Finance Ltd v Mawson [2004] UKHL 51, [2005] 1 AC 684 (see RFC 2012 plc v Advocate General for Scotland [2017] UKSC 45, [2017] 1 WLR 2767, at paragraph 12, per Lord Hodge). Ramsay, Lord Nicholls o…”