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NMB Holdings Ltd v Secretary of state for social security

Cited in 14 Precedent Map Related
Vincent
JurisdictionEngland & Wales
Date2000
CourtQueen's Bench Division
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14 cases
  • Tower Radio Limited and Others v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 13 Febrero 2015
    ...on behalf of Tower and Total is inconsistent with a number of authorities: NMB Holdings Ltd v Secretary of State for Social Security (2000) 73 TC 85, DTE Financial Services Ltd v Wilson (2001) 74 TC 14, PA Holdings Ltd v HMRC EWCA 1414, [2012] STC 582 and Aberdeen Asset Management plc v HMR......
  • Tower Radio Limited/ Total Property Support Services Limited v The Commissioners for Her Majesty's Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 13 Febrero 2015
    ...on behalf of Tower and Total is inconsistent with a number of authorities: NMB Holdings Ltd v Secretary of State for Social Security (2000) 73 TC 85, DTE Financial Services Ltd v Wilson (2001) 74 TC 14, PA Holdings Ltd v HMRC EWCA 1414, [2012] STC 582 and Aberdeen Asset Management plc v HMR......
  • UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 17 Septiembre 2012
    ...[2011] EWCA Civ 407; [2011] BTC 261; [2009] EWHC 2443 (Ch); [2009] BTC 617 NMB Holdings Ltd v Secretary of State for Social SecurityTAX (2000) 73 TC 85 Pardoe v Entergy Power Development CorpTAX [2000] BTC 87 R v IR Commrs, ex parte Newfields Developments LtdUNKTAXWLR [2001] UKHL 27; [2001]......
  • UBS AG v HMRC
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 17 Septiembre 2012
    ...to “money in, money out” schemes of that kind: see, for example, NMB Holdings Limited v Secretary of State for Social Security (2000) 73 TC 85 (payment of bonuses by the purchase and immediate sale of platinum sponge) and DTE Financial Services Limited v Wilson EWCA Civ 455, [2001] STC 777 ......
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