- Cited — Cadogan Holdings Limited v Fleur Marie Alberti 2022-04-13
“…Marshall (Inspector of Taxes) v Kerr [1998] A.C. 148 (at p. 164), and the judgment of Lord Walker in DCC Holdings (UK) Ltd. v Revenue and Customs Commissioners [2010] UKSC 58; [2011] 1 W.L.R. 44, at paragraphs 36 to 39). To emphasise this last principle, Lord Briggs also cited the salutary words of Lord Asquith in East End Dwellings…”
- Cited — The Union Castle Mail Steamship Company Ltd v HM Revenue and Customs & Ors 2020-04-22
“…egarded as “a criterion relating merely to attribution or timing of losses and profits”, relying on the decision of the Supreme Court in DCC Holding Ltd v HMRC [2010] UKSC 58, [2011] 1 WLR 44 and the decision of a differently constituted UT in GDF…”
- Cited — The Union Castle Mail Steamship Company Ltd v HM Revenue and Customs & Ors 2020-04-22
“…e is triggered. It so happens that asymmetry was a factor both in GDF Suez and in the earlier case of DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58, [2011] 1 WLR 44. That does not mean, in my view, that the absence of an asymmetry in any subsequent case militates against the override being triggered. Final…”
- Cited — The Commissioners for HMRC v Smith & Nephew Overseas Ltd & Ors 2020-03-03
“…e is triggered. It so happens that asymmetry was a factor both in GDF Suez and in the earlier case of DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58, [2011] 1 WLR 44. That does not mean, in my view, that the absence of an asymmetry in any subsequent case militates against the override being triggered. Final…”
- Considered — Charlesworth, R (On the Application Of) v Crossrail Ltd 2019-07-03
“…t of facts should be “treated as if” they were a different set of facts. That was the form of words considered by the Supreme Court in DCC Holdings (UK) v HMRC [2010] UKSC 58,…”
- Cited — Fowler v HM Revenue and Customs 2018-11-15
“…Lord Walker formulated the principles in much the same terms in DCC Holdings (UK) Ltd v HMRC [2010] UKSC 58, [2011] 1 WLR 44.…”
- Explained — GDF Suez Teesside Led v The Commissioners for HMRC 2018-10-05
“…As Lord Walker of Gestingthorpe JSC explained in DCC Holdings (UK) Limited v Revenue and Customs Commissioners [2010] UKSC 58, [2011] 1 WLR 44, at [7]:…”