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Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (Tax)   flag 

[2018] UKUT 152
United Kingdom Upper Tribunal
United Kingdom
16th May, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2019] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Feb 2019 BAILII flag
HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Oct 2019 BAILII flag

Legislation Cited

s75, s76
Legislation Name Provision
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Test Claimants in the CFC and Dividend Group Litigation [2008] ECR I-2875; [2008] 2 CMLR 53 Europe circa 2008 flag
Test Claimants in the FII Group Litigation [2006] EUECJ C-446/04; [2006] ECR I-11753 Court of Justice of the European Communities Europe 12 Dec 2006 BAILII flag
Metallgesellschaft [2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496 Court of Justice of the European Communities Europe circa 2001 BAILII flag
Comateb [1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649 Court of Justice of the European Communities Europe 14 Jan 1997 BAILII flag
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag
50 Tax 30 50 Tax 30 Pakistan circa 2008 flag
40 Tax 55 40 Tax 55 Pakistan circa 2008 flag
BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2019] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Feb 2019 BAILII flag
[2018] Ukut 0152 [2018] UKUT 0152 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag
[2016] Ukftt 0450 [2016] UKFTT 0450 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2016 BAILII flag
Finanzamt Linz v Bundesfinanzgericht, Ausentelle Linz (C-66/14) [2015] All ER (D) 58 United Kingdom circa 2015 LexisNexis flag
[2014] All Er (D) 197 [2014] All ER (D) 197 United Kingdom circa 2014 LexisNexis flag
Trustees of the BT Pension Scheme v Revenue & Customs Commissioners [2013] UKUT 0105 United Kingdom Upper Tribunal United Kingdom circa 2013 BAILII flag
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2; [2008] 1 All ER 1061; [2008] 1 WLR 195; [2008] All ER (D) 151; [2008] BTC 5096; [2008] BVC 221 House of Lords United Kingdom 23 Jan 2008 BAILII flag
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag
[1990] 1 AC 546 [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag
Pickstone v Freemans plc [1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] IRLR 357; [1988] 3 WLR 265 House of Lords United Kingdom 30 Jun 1988 BAILII flag
HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Oct 2019 BAILII flag
FII Group Litigation v Revenue and Customs Commissioners ("FII CA") (2010) 15 EWCA Civ 103 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2010 BAILII flag
Vodafone 2 v HMRC [2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2009 BAILII flag
Litster v Forth Dry Dock & Engineering Co Ltd [1988] UKHL 10; [1989] 1 All ER 1134; [1989] ICR 341; [1989] IRLR 161; [1989] 2 WLR 634; [1989] SLT 540; [1989] SC (HL) 96 House of Lords United Kingdom - Scotland 16 Mar 1989 BAILII flag

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