McCall and another (personal representatives of McClean (Deceased) v HM Revenue and Customs

JurisdictionNorthern Ireland
Date2009
Year2009
CourtCourt of Appeal (Northern Ireland)
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
5 cases
  • The Commissioners for HM Revenue and Customs v Andrew Michael Brander (as Executor of the Will of the late fourth Earl of Balfour)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 16 August 2010
    ...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......
  • HM Revenue & Customs V A M Brander as Exec of the Will of the late fourth Earl of Balfour
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 14 May 2009
    ...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......
  • The Commissioners for HM Revenue and Customs v The Personal Representatives of Nicolette Vivian Pawson (Deceased)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 28 January 2013
    ...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......
  • HMRC v Personal Representatives of Nicolette Pawson
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 28 January 2013
    ...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......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT