- Approved — Avondale Park Limited v Miss Delaney's Nursery Schools Limited 2023-06-07
“…The applicable law is authoritatively summarised by Lord Burrows in Tinkler v HMRC [2021] UKSC 39, [2022] AC 886 at [45], approving with minor modifications Briggs J’s summary of principle in HMRC v Benchdollar Ltd [2009] EWHC 1310 (Ch), [2010] 1 All ER 174…”
- Approved — Andrew McCarthy v William Allan Jones & Anor. 2023-05-25
“…There is no dispute about the applicable law which is authoritatively summarised by Lord Burrows in Tinkler v HMRC [2021] UKSC 39, [2022] AC 886 at [45], approving with minor modifications Briggs J’s summary of principle in HMRC v Benchdollar Ltd [2009] EWHC 1310 (Ch); [2010] 1 All ER 174…”
- Approved — Musst Holdings Limited v Astra Asset Management UK Limited 2023-02-13
“…ples of estoppel by convention. In the context of non-contractual dealings these have recently been considered in detail by the Supreme Court in Tinkler v HMRC [2021] UKSC 39 at [45]-[53], where Lord Burrows approved the approach of Briggs J in Revenue and Customs Commrs v Benchdollar Ltd [2010] 1 All ER 174 (“Benchdollar”), as slig…”
- Approved — ABN Amro Bank N.V. v Royal & Sun Alliance Insurance Plc & Ors. 2021-12-02
“…The parties referred before us to the UK Supreme Court’s decision in Tinkler v. HMRC [2021] UKSC 39 (“Tinkler”), which was delivered after the judge’s judgment, and approved Blindley Heath and Benchdollar.…”