- Considered — The Commissioners for HMRC v LG Park HT1 Limited & Ors 2023-10-17
“…Having considered case law to which it had been referred (including Tower MCashback LLP 1 v HMRC [2011] UKSC 19, [2011] 2 AC 457 (“Tower MCashback”), Fidex Ltd v HMRC [2016] EWCA Civ 385, [2016] STC 1920 (“Fidex”) and Investec Asset Finance plc v HMRC [2020] EWCA Civ 579…”
- Cited — Altrad Services Limited & Anor v The Commissioners for HMRC 2023-05-03
“… [2005] AC 684; Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] AC 655; Tower MCashback LLP 1 and another v Revenue and Customs Commissioners [2011] UKSC 19, [2011] 2 AC 457.…”
- Distinguished — London Luton Hotel BPRA Property Fund LLP v The Commissioners for HMRC 2023-04-04
“…said to have been an incorrect approach in respect of valuation, where HMRC say that the UT was wrong to conclude that Tower MCashback LLP 1 and another v HMRC [2011] UKSC 19, [2011] 2 AC 457, [2011] STC 1143 (“Tower MCashback”) could be distinguished on the basis of a lack of discrepancy between the expenditure claimed and the valu…”
- Cited — Colbalt Data Centre 2 LLP & Anor. The Commissioners for HMRC 2022-10-31
“…e 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]:…”
- Considered — Revenue And Customs v NCL Investments Ltd & Anor 2020-05-21
“… those cases to whether expenditure was deductible as a trading expense: see [448]. They nonetheless considered that the emphasis in Tower MCashback LLP v HMRC [2011] UKSC 19, [2011] 2 AC 457, on whether there was “real” expenditure was highly relevant.…”
- Cited — Investec Asset Finance Plc & Anor v Revenue And Customs 2020-04-30
“…The next case the parties relied on was Tower MCashback LLP 1 and another v HMRC [2011] UKSC 19, [2011] 2 AC 457 (‘Tower MCashback’). In that case HMRC had rejected a claim for a capital allowance in respect of the taxpayer’s purchases of software pursuan…”
- Approved — Investec Asset Finance Plc & Anor v Revenue And Customs 2020-04-30
“…Supreme Court Justices ([2011] UKSC 19, [2011] 2 AC 457). Lord Walker of Gestingthorpe gave the lead judgment. He approved of the statement by Henderson J that there is no requirement for an officer…”
- Cited — Clark v HM Revenue and Customs 2020-02-21
“…scope of an appeal from a closure notice, including in particular the decision of the Supreme Court in Tower MCashback LLP 1v Revenue and Customs Commissioners [2011] UKSC 19, [2011] 2 AC 457, at [15] to…”
- Cited — The Brain Disorders Research Ltd Partnership v Revenue And Customs 2018-10-31
“…based on the decisions of the House of Lords and the Supreme Court in Barclays Mercantile Business Finance Ltd v Mawson [2005] STC 1 and HMRC v Tower MCashback [2011] UKSC 19 to the effect that the whole £120m had been expended “on” research. All that the FtT and subsequently the Upper Tribunal have decided (and needed to decide) fo…”