Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd: CA 3 Oct 2019

Judges:

Lord Justice Newey, Lady Justice Asplin and Lady Justice Rose

Citations:

[2019] EWCA Civ 1610, [2020] 1 CMLR 32, [2019] STI 1650, [2019] STC 2146, [2020] 1 WLR 777, [2020] 2 All ER 756, [2019] BTC 25

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs UTTC 16-May-2018
INCOME TAX – pension fund lending overseas shares under stock lending arrangements – ICTA 1988, Sch 23A – manufactured overseas dividends (‘MODs’) representative of dividends on overseas shares – whether a difference in UK tax treatment between MODs . .

Cited by:

Appeal from – Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd SC 27-Apr-2022
The Respondent is the trustee of the British Coal Staff Superannuation Scheme, a registered pension fund holding a large portfolio of shares in UK and overseas companies. Between 2002 and 2008, the pension fund undertook a large number of ‘stock . .
Lists of cited by and citing cases may be incomplete.

Company, Income Tax

Updated: 28 April 2022; Ref: scu.641804