Application

Case Law – Evonik Degussa UK Holdings Ltd & Ors v Revenue and Customs Commissioners [2016] BTC 4 ; Six Continents Ltd & Anor v Inland Revenue Commissioners & Anor [2015] BTC 29 ; Six Continents Ltd v Revenue and Customs Commissioners [2016] BTC 7

Civil procedure rules tests

Case Law – Six Continents Ltd & Anor v Inland Revenue Commissioners & Anor [2015] BTC 29

Collection of tax

Case Law – Inland Revenue Commissioners v. Napier. [1993] BTC 468

Cumulative assessments

Case Law – Inland Revenue Commissioners v. Wilkinson. [1992] BTC 297

Exempt liquidation

Case Law – Six Continents Ltd & Anor v Inland Revenue Commissioners & Anor [2015] BTC 29

Recovery of statutory debt

Case Law – Revenue and Customs Commissioners v Rogers. [2010] BTC 33

Share premium account

Case Law – Six Continents Ltd & Anor v Inland Revenue Commissioners & Anor [2015] BTC 29

Substantive issues on revaluation

Case Law – Six Continents Ltd & Anor v Inland Revenue Commissioners & Anor [2015] BTC 29