Good v R & C Commissioners

JurisdictionEngland & Wales
Judgment Date10 February 2023
Neutral Citation[2023] EWCA Civ 114
Year2023
CourtCourt of Appeal (Civil Division)

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6 cases
  • Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 15 April 2024
    ...in 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 (“ Good”). 17 Mr Way further submitted that, following Wood Preservation, Ayerst, Sainsbury and Bupa the UT should not h......
  • TIMOTHY WATTS v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00168 (TCC)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • Invalid date
    ...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......
  • Google LLC v Nao Tsargrad Media
    • United Kingdom
    • King's Bench Division (Commercial Court)
    • 22 January 2025
    ...relief 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 …. Although the anti-enforcement injunction application was dealt with briefly in the Court of Appeal's judgment at paragraph 43, th......
  • Google LLC & Anor v NAO Tsargard Media & Ors
    • United Kingdom
    • Queen's Bench Division (Commercial Court)
    • 22 January 2025
    ...relief 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 …. Although the anti-enforcement injunction application was dealt with briefly in the Court of Appeal's judgment at paragraph 43, th......
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