- Cited — The Commissioners For HMRC v Bluecrest Capital Management LP & Ors 2023-12-15
“…y years) remain relevant to its interpretation. On this last point, see too (although we were not referred to it) R (Derry) v Revenue and Customs Commissioners [2019] UKSC 19, [2019] STC 926, at [10] and [84] to [90].…”
- Cited — Civic Environmental Systems Ltd v The Commissioners for HMRC 2023-06-26
“…on behalf of CES that the provisions in s. 393A should prevail over the provisions in schedule 1A, based on what Lord Carnwath JSC had said in R (Derry) v HMRC [2019] UKSC 19 at [37]. I agree with Mr Firth that the two provisions are not inconsistent. But I do not think the UT ever said they were. What the UT said in [89(4)] was:…”
- Cited — Urenco Chemplants Limited & Anor v The Commissioners for His Majesty's Revenue and Customs 2022-12-01
“…e project, and as such falls to be interpreted in accordance with the principles reviewed by Lord Carnwath JSC in R (Derry) v Revenue and Customs Commissioners [2019] UKSC 19, [2019] 1 WLR 2754, (“Derry”) at [7] to [10]. The previous consolidation statute was the Capital Allowances Act 1990 (“CAA 1990”), to which important amendment…”
- Cited — Commissioners for HMRC v Centrica Overseas Holdings Limited 2022-11-18
“…purposes of that project was to set out tax legislation in a comprehensive way that could be understood by a reasonably informed taxpayer: see R (Derry) v HMRC [2019] UKSC 19; [2019] 1 WLR 2754, at paras. 7-10 (Lord Carnwath JSC). I note that, at para. 10, Lord Carnwath said that the purpose of the project was “in particular to give…”
- Cited — The Quentin Skinner 2015 Settlement L & Ors. v The Commissioners for HMRC 2022-09-16
“…y reminding us of what Lord Carnwath JSC said in relation to the Tax Law Rewrite Project in R (on the application of Derry) v Revenue and Customs Commissioners [2019] UKSC 19, [2019] 1 WLR 2754, at [7] to [10]. Lord Carnwath quoted from the explanation of the drafting approach for the project given by the then Financial Secretary to…”
- Considered — John Charman v The Commissioners for HMRC 2021-12-03
“…new provisions, it is permissible and appropriate to consider the case law on the previous legislation, relying on R (Derry) v Revenue and Customs Commissioners[2019] UKSC 19, [2019] 1 WLR 2754 at [88]-[90]. He also relied upon the principle that Parliament is assumed to have been aware of that case law when enacting ITEPA: see Reve…”
- Cited — Hewes v West Hertfordshire Acute Hospitals NHS Trust & Ors 2020-11-18
“… authorities are referred to by Lord Briggs (with whom the other members of the court agreed) in the judgment of the Supreme Court in Perry v Raleys Solicitors [2019] UKSC 19; [2020] AC 352 at paragraphs 49-50). That was a case in which the issue for the Supreme Court was whether the judge at first instance had gone wrong in his dec…”
- Cited — Knibbs & Ors v Revenue And Customs 2019-10-17
“…2019, and thus more than a year after Sir Nicholas Warren gave his judgment, is The Queen (on the application of Derry) v Revenue and Customs Commissioners [2019] UKSC 19, [2019] 1 WLR 2754 (Derry).…”
- Cited — Revenue And Customs v Tooth 2019-05-15
“…in Derry v HMRC [2019] UKSC 19, but it did not appear to me to affect either of the issues which we had to decide.…”