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Irving v HMRC     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Allan v HMRC	[2015] UKUT 16	United Kingdom Upper Tribunal	United Kingdom	23 Jan 2015	BAILII		3
Mark Allan	[2013] UKFTT 142	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2013	BAILII		1
HM Revenue and Customs v Forde and McHugh	[2012] EWCA Civ 692	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 May 2012	BAILII		5

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Irving v Revenue and Customs	[2007] EWHC 147	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		280
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
Heaton v Bell	[1970] AC 728		United Kingdom	circa 1970	LexisNexis / Westlaw		25
Lowe v Peter Walker	(1935) 20 Tax Cas 25		United Kingdom	circa 1935			4
Tennant v Smith	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87