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BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme)   flag 

[2019] UKFTT 129
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
22nd February, 2019

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)
Rules (Qld) s10
European Communities Act 1972

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[1990] 1 AC 546 [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag 161
Centro di Musicologia Walter Stauffer (Freedom of establishment) [2006] EUECJ C-386/04 Court of Justice of the European Communities Europe 14 Sep 2006 BAILII flag 28
Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (Tax) [2018] UKUT 152 United Kingdom Upper Tribunal United Kingdom 16 May 2018 BAILII flag 2
De Lasteyrie du Saillant [2004] ECR I-2409 Europe circa 2004 flag 48
Ex parte Else [1993] QB 534 United Kingdom circa 1993 LexisNexis / Westlaw flag 119
Futura Participations and Singer [1997] EUECJ C-250/95; [1997] ECR I-2471 Court of Justice of the European Communities Europe 15 May 1997 BAILII flag 44
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 591
Litster v Forth Dry Dock & Engineering Co Ltd [1988] UKHL 10; [1989] 1 All ER 1134; [1989] IRLR 161; [1989] ICR 341; [1989] 2 WLR 634; [1989] SLT 540; [1989] SC (HL) 96 House of Lords United Kingdom - Scotland 16 Mar 1989 BAILII flag 149
Manninen, Re [2005] Ch 236; [2004] All ER (D) 42 Court of Chancery United Kingdom circa 2005 LexisNexis / Westlaw flag 5
Pickstone v Freemans plc [1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357 House of Lords United Kingdom 30 Jun 1988 BAILII flag 107
R v Sissen [2000] EWCA Crim 67; [2001] 1 WLR 902 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 8 Dec 2000 BAILII flag 5
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 77

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