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Judgments and decisions from 2001 onwards

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  • AXA Sun Life PLC & Ors v Commissioners Of Inland Revenue & Anor Court of Appeal (Civil Division) [2024] EWCA Civ 1430 Matching text sample:

    (1) AXA SUN LIFE PLC

    (2) AXA EQUITY & LAW ASSURANCE SOCIETY...

    (5) AXA GENERAL INSURANCE LIMITED

    (6) AXA INSURANCE UK PLC

  • AXA SUN LIFE PLC & Ors. v COMMISSIONERS OF INLAND REVENUE & Anor. High Court (Business and Property Courts) [2023] EWHC 944 (Ch) Matching text sample:

    (1) AXA SUN LIFE PLC

    (2) AXA EQUITY & LAW ASSURANCE SOCIETY...

    (5) AXA GENERAL INSURANCE LIMITED

    (6) AXA INSURANCE UK PLC

  • Axa S.A. v Genworth Financial International Holdings, Llc & Ors High Court (Commercial Court) [2020] EWHC 2024 (Comm) Matching text sample:

    Axa SA & Genworth Financial

    AXA S.A.

    AXA FRANCE IARD (as transferee...

    AXA FRANCE VIE (as transferee...

  • Revenue And Customs v AXA UK Plc Court of Appeal (Civil Division) [2011] EWCA Civ 1607 Matching text sample:

    Axa UK plc

    ...was that the respondent (“Axa”), which had won... ...the role of an appellant. Axa complains that this was unfair... ...not been relied upon by HMRC at any point in the... ...filed submissions on the reference. Axa had had only a limited... ...oral submissions on the point. Axa does not, however, suggest...

    ...appellant and the appellant (“HMRC”) were the respondent,...

    ...of appeal originally filed by HMRC.

  • HM Revenue & Customs v Axa UK PLC High Court (Chancery Division) [2008] EWHC 1137 (Ch) Matching text sample:

    AXA UK PLC

    the Acting Solicitor for HMRC

    Denplan is a subsidiary of Axa PPP Healthcare Group Plc,... ...a VAT group of which Axa UK Plc (“Axa UK”) is the representative... member. Accordingly it is Axa UK which is a party...

    ...way of an appeal by Axa UK against (1) a... ...on 21 June 2006 by HMRC, refusing a claim for... ...(2) assessments made by HMRC on 27 September 2006 in... ...Jonathan Peacock QC appearing for Axa UK and Rupert Anderson QC... ...Bates of counsel appearing for HMRC.

  • Edward Lam Shang Leen v The Commissioners for HMRC First-tier Tribunal (Tax Chamber) [2023] UKFTT 407 (TC) Matching text sample:

    ...issued by the respondents (‘HMRC’) on 25 November 2021...

    ...issue for determination is whether HMRC have met the burden in...

    ...Tribunal gave verbal direction for HMRC to serve further documents which...

    For witness evidence, HMRC called Officer Cara Campbell,...

  • Henry Rafferty v The Commissioners for HMRC First-tier Tribunal (Tax Chamber) [2022] UKFTT 161 (TC) Matching text sample:

    ...’s Revenue and Customs (“HMRC”).

    ...the hearing, principally because by HMRC taking over 25 minutes to...

    ...the expiry of that deadline, HMRC made an application for written...

    HR registered with HMRC for self-assessment as a...

  • Target Group Limited v The Commissioners for HMRC Upper Tribunal (Tax and Chancery Chamber) [2019] UKUT 340 (TCC) Matching text sample:

    ...wrote to the Respondents (‘HMRC’) to request a non...

    On 31 July 2015, HMRC notified Target of their decision... ...to be reviewed by an HMRC officer not previously involved in... ...case. On 25 September, HMRC responded to the questions raised... ...accounts. Following a review, HMRC confirmed their decision in a...

    HMRC v AXA UK plc

    AXA CJEU

  • Pulak Rakshit & Ors v The Commissioners for HMRC First-tier Tribunal (Tax Chamber) [2023] UKFTT 1044 (TC) Matching text sample:

    ...’s Revenue and Customs (“HMRC”) under paragraph 23 of... ...”) and assessments issued by HMRC under and paragraph 28 Schedule...

    Project Blue Limited v HMRC

    ...the closure notices issued by HMRC on various grounds including:

    that HMRC did not open valid enquiries...

  • Stephen Hoey & Ors. v Commissioners for HMRC Court of Appeal (Civil Division) [2022] EWCA Civ 656 Matching text sample:

    ...General Counsel and Solicitor to HMRC

    Hoey v HMRC

    ...’s Revenue and Customs (“HMRC”) under the DOTAS legislation...

    HMRC issued Mr Hoey with discovery...