- Cited — Mohamed Amersi v Charlotte Leslie 2023-12-07
“…esently convinced that this analysis is inconsistent with the decision in Banks v Cadwalladr. As Lord Hoffmann said in Deutsche Morgan Grenfell Group plc v IRC [2006] UKHL 49, [2007] 1 AC 567 [14], “Once a judgment has been published, its interpretation belongs to posterity and its author and those who agreed with him at the time ha…”
- Explained — BT Plc v The Commissioners for HMRC 2023-12-04
“…eas. As Miles J explained, they include Johnson v Unisys Ltd [2001] UKHL 13, [2003] 1 AC 518, Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] UKHL 49, [2007] 1 AC 558 (“DMG”: discussed further below in the context of unjust enrichment), Revenue and Customs Commissioners v Total Network SL [2008] UKHL 19, [20…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…f Lords in Kleinwort Benson Ltd v Lincoln City Council[1999] 2 AC 349 (“Kleinwort Benson”) and Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners[2006] UKHL 49, [2007] 1 AC 558 (“Deutsche Morgan Grenfell”).…”
- Considered — AS (Afghanistan) v Secretary of State for the Home Department 2019-05-24
“…use of Lords in Januzi v Secretary of State for the Home Department [2006] UKHL 5, [2006] 2 AC 426, and AH (Sudan) v Secretary of State for the Home Department [2006] UKHL 49, [2008] 1 AC 678. In Januzi the House was considering four appeals, three of which concerned returns of Darfuri refugees to Sudan on the basis that they could …”
- Cited — Southern Gas Networks Plc v Thames Water Utilities Ltd 2018-01-25
“…and Marcic v Thames Water Utilities Limited [2003] UKHL 66; [2004] 2 AC 42, and the tax cases Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] UKHL 49; [2007] 1 AC 558, Revenue and Customs Commissioners v Total Network SL [2008] UKHL 19; [2008] 1 AC 1174 and Monro v Revenue and Customs Commissioners [2008] EW…”