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Tower MCashback LLP 1 v HMRC     22

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Killik & Co LLP v Revenue And Customs	[2023] UKFTT 653	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jul 2023	BAILII
London Luton Hotel BPRA Property Fund LLP v Revenue and Customs	[2021] UKUT 147	United Kingdom Upper Tribunal	United Kingdom	17 Jun 2021	BAILII		2
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Mehrban v Revenue & Customs ()	[2021] UKFTT 53	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Feb 2021	BAILII		1
Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme)	[2021] UKFTT 54	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Feb 2021	BAILII
Cumming-Bruce v Revenue & Customs (CAPITAL GAINS TAX - Allowable capital losses)	[2020] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2020	BAILII
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)	[2020] UKFTT 407	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2020	BAILII		2
Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge)	[2020] UKFTT 383	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Sep 2020	BAILII		1
West v Revenue & Customs (PROCEDURE : INCOME TAX - Unauthorised Payments - Pension Schemes)	[2019] UKFTT 602	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2019	BAILII
Hunter v Revenue & Customs (INCOME TAX :Discovery Assessment)	[2019] UKFTT 312	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 May 2019	BAILII
Sharif v Revenue & Customs (Income Tax, Class 4 National Insurance Contributions & Student Loan Repayments)	[2019] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2019	BAILII		1
Kamran v Revenue & Customs (NCOME TAX - income from property - rents under tenancy agreement)	[2019] UKFTT 257	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Apr 2019	BAILII
Vaccine Researcher Ltd Partnership v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 597	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2018	BAILII
Groves v Revenue & Customs	[2018] UKFTT 311	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jun 2018	BAILII		3
Lennon v Revenue and Customs	[2018] UKFTT 220	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Apr 2018	BAILII		6
Hicks v HMRC	[2018] UKFTT 22	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2018	BAILII		5
BNP Paribas SA (London Branch) v HMRC	[2017] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2017	BAILII		3
B &K Lavery Property Trading Partnership v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal)	[2015] UKFTT 470	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Sep 2015	BAILII		1
Hankinson v HMRC	[2011] EWCA Civ 1566; [2012] 1 WLR 2322	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2011	BAILII		33
Charlton & Others v HMRC	[2011] UKFTT 467	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jul 2011	BAILII		5
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd	[2010] UKUT 251	United Kingdom Upper Tribunal	United Kingdom	7 Jul 2010	BAILII		6

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Astall v HMRC	[2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2009	BAILII		24
Tower MCashback (Special Commissioners): Tower MCashback LLP 1 v RCC	[2008] STC (SCD) 1		United Kingdom	circa 2008			6
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
D Arcy v HMRC	[2006] STC (SCD) 543		United Kingdom	circa 2006			21
Peterson v Commissioner of Inland Revenue	[2005] UKPC 5	Privy Council	United Kingdom	circa 2005	BAILII		13
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
Barclays Mercantile Business Finance Ltd v Mawson	[2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2002	BAILII		19
WASA International (UK) Insurance Co Ltd v WASA International Insurance Co Ltd (a Swedish Co)	[2002] EWHC 2698	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII
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
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
R v Income Tax Special Comrs, ex p Elmhirst	[1936] 1 KB 487; (1936) 20 Tax Cas 381		United Kingdom	circa 1936	LexisNexis / Westlaw		17