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DTE Financial Services Ltd v Wilson (Inspector of Taxes) 12

[2001] EWCA Civ 455; [2001] All ER (D) 12; 74 Tax Cas 14; [2001] BTC 159

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

3rd April, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BCM Cayman LP v Commissioners for His Majesty's Revenue and Customs	[2023] EWCA Civ 1179	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Oct 2023	BAILII
Wired Orthodontics Limitedian Hutchinsonsusan Bessant v Revenue & Customs (Procedure : Other)	[2023] UKFTT 17	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jan 2023	BAILII
Cyclops Electronics Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2016] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2016	BAILII
Aberdeen Asset Management Plc v HM Revenue and Customs	[2013] ScotCS CSIH_84	Scottish Court of Session	United Kingdom - Scotland	23 Oct 2013	BAILII
LM Ferro Ltd v Revenue & Customs	[2013] UKFTT 463	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Aug 2013	BAILII
Tower Radio Ltd & Total Property Support Services Ltd v Revenue & Customs	[2013] UKFTT 387	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jul 2013	BAILII
Chappell	[2013] UKFTT 98	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2012	BAILII		3
Murray Group Holdings v HMRC	[2012] UKFTT 692	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2012	BAILII		5
Sloane Robinson Investment Services Ltd v Revenue & Customs	[2012] UKFTT 451	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2012	BAILII		4
HMRC v PA Holdings Ltd	[2011] EWCA Civ 1414	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2011	BAILII		12
Spectrum Computer Supplies Ltd v Revenue & Customs	[2006] UKSPC SPC00559	United Kingdom Special Commissioners of Income Tax	United Kingdom	22 Aug 2006	BAILII
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		347

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