HSBC Holdings Plc v HM Revenue and Customs

JurisdictionUK Non-devolved
CourtFirst-tier Tribunal (Tax Chamber)
Judgment Date28 February 2012
Neutral Citation[2012] UKFTT 163 (TC)
Date28 February 2012

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1 cases
1 firm's commentaries
  • Weekly Tax Update - Monday 2 April 2012
    • United Kingdom
    • Mondaq United Kingdom
    • 12 April 2012
    ...reach a decision. They recognised, however, that they were not a court whose decision was final. www.bailii.org/uk/cases/UKFTT/TC/2012/TC01858.html HMRC has announced they have suspended repayments of SDRT pending their decision to appeal this case to the Upper 4.4. HMRC's update on the ban......
1 books & journal articles
  • The use of American Depositary Receipts (ADRS) by South African public companies
    • South Africa
    • Juta Journal of Corporate Commercial Law & Practice No. , August 2019
    • 16 August 2019
    ...for BNY to issue ADRs to HSBC ADR holders on the back of HSBC shares 83 Black op cit note 48 at 5.84 Velli op cit note 16 at S51.85 (2012) UKFTT 163 (TC).86 HSBC Holdings PLC and the Bank of New York Mellon Corporation v Revenue & Customs (2012) UKFTT 163 (TC) para 6. © Juta and Company (Pt......