Good v R & C Commissioners
| Jurisdiction | England & Wales |
| Judgment Date | 10 February 2023 |
| Neutral Citation | [2023] EWCA Civ 114 |
| Year | 2023 |
| Court | Court of Appeal (Civil Division) |
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3 cases
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Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs
...two recent decisions of this court, Bostan Khan v HMRC [2021] EWCA Civ 624, [2021] STC 954 (“ Khan”) and Thomas William Good v HMRC [2023] EWCA Civ 114, [2023] STC 301 (“ 17 Mr Way further submitted that, following Wood Preservation, Ayerst, Sainsbury and Bupa the UT should not have ado......
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TIMOTHY WATTS v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
...reality or substance of the arrangements in light of the words of the statute, properly construed: see Whipple LJ in Good v HMRC [2023] 1 WLR 2062 at 55. Thirdly, the words “entitled to” do not carry any special meaning, specific to the statute. They are words of ordinary usage and should b......
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Barclays Bank Plc v PJSC Sovcombank
...sought is appropriate. First, the facts of this case appear to be full square with those in the Deutsche Bank v RusChemAlliance LLC [2023] EWCA Civ 114, a decision of the Court of Appeal to which Ms. Hutton KC took me. Although the anti-enforcement injunction application was dealt with bri......