Balhousie Holdings Ltd v Revenue and Customs Commissioners
Jurisdiction | Scotland |
Neutral Citation | [2021] UKSC 11 |
Year | 2021 |
Court | Supreme Court (Scotland) |
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3 cases
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Altrad Services Ltd and Another v R & C Commissioners
...J in Sargaison (HMIT) v Roberts(1) (1966-1969) 45 TC 612 and the judgment of the Supreme Court in Balhousie Holdings Ltd v R & C Commrs [2021] BVC 5, that Parliament cannot have intended a transaction where “for a fleeting moment, a person's technical status changes from owner to lessee bef......
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Altrad Services Limited (1) Robert Wiseman and Sons LTD (2) v The Commissioners for HM Revenue and Customs [2022] UKUT 00185 (TCC)
...with the judgment of Megarry J in Sargaison v Roberts 45 TC 12 and the judgment of the Supreme Court in Balhousie Holdings Ltd v HMRC [2021] UKSC 11, that Parliament cannot have intended a transaction where “for a fleeting moment, a person’s technical status changes from owner to lessee bef......
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The King (on the Application of Gloucestershire Hospitals NHS Foundation Trust) v The Commissioners for HM Revenue and Customs [2023] UKUT 00028 (TCC)
...to securing the purpose of COSD. We derive no assistance from the decision of the Supreme Court in Balhousie Holdings Ltd v HMRC [2021] UKSC 11 (‘Balhousie’) upon which Mr Thomas relied. In that case Lord Briggs stated that the CJEU cases were not helpful in interpreting paragraph 36(2) of ......