McCall and another (personal representatives of McClean (Deceased) v HM Revenue and Customs
Jurisdiction | Northern Ireland |
Date | 2009 |
Year | 2009 |
Court | Court of Appeal (Northern Ireland) |
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5 cases
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The Commissioners for HM Revenue and Customs v Andrew Michael Brander (as Executor of the Will of the late fourth Earl of Balfour)
...to a conclusion which is contrary to that which the First-tier Tribunal has reached. See McCall v Revenue and Customs Commissioners [2009] STC 990, Girvan LJ at para 9. Unless both tests are met, the challenge must 57. In relation to (a), the Upper Tribunal is not in a position to adjudicat......
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HM Revenue & Customs V A M Brander as Exec of the Will of the late fourth Earl of Balfour
...to a conclusion which is contrary to that which the First-tier Tribunal has reached. See McCall v Revenue and Customs Commissioners [2009] STC 990, Girvan LJ at para 9. Unless both tests are met, the challenge must 57. In relation to (a), the Upper Tribunal is not in a position to adjudicat......
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The Commissioners for HM Revenue and Customs v The Personal Representatives of Nicolette Vivian Pawson (Deceased)
...LJ, giving the leading judgment in the Court of Appeal of Northern Ireland, in McCall v Revenue & Customs Commissioners [2009] NICA 12, [2009] STC 990 (“McCall”), as authority for two propositions. The first proposition, derived from paragraph [11] of Girvan LJ’s judgment, was that the stat......
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HMRC v Personal Representatives of Nicolette Pawson
...LJ, giving the leading judgment in the Court of Appeal of Northern Ireland, in McCall v Revenue & Customs Commissioners [2009] NICA 12, [2009] STC 990 (“McCall”), as authority for two propositions. The first proposition, derived from paragraph [11] of Girvan LJ’s judgment, was that the stat......
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