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MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd   flag  6

[2010] UKUT 251
United Kingdom Upper Tribunal
United Kingdom
7th July, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hunt v Singh [2023] EWHC 1784 (Ch) High Court of England and Wales United Kingdom - England and Wales 17 Jul 2023 BAILII flag 2
Re Marylebone Warwick Balfour Management Ltd [2022] EWHC 784 (Ch) High Court of England and Wales United Kingdom - England and Wales 6 Apr 2022 BAILII flag 2
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 flag
Kieran Anthony Rogers v HMRC [2011] UKFTT 167 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2011 BAILII flag 2
Deutsche Bank Group Services (UK) Ltd v Revenue & Customs [2011] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jan 2011 BAILII flag 1
Uniplex (UK) Ltd v Revenue & Customs [2010] UKFTT 422 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2010 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tower MCashback LLP 1 v HMRC [2010] EWCA Civ 32; [2010] BTC 154 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Feb 2010 BAILII flag 22
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 flag 24
Inland Revenue Commissioners v Scottish Provident Institution [2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33 House of Lords United Kingdom - Scotland 25 Nov 2004 BAILII flag 52
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 flag 203
Carreras Group Ltd v Stamp Commissioner [2004] UKPC 16 Privy Council United Kingdom 1 Apr 2004 BAILII flag 16
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 flag 87
Memec plc v IRC (1998) 71 Tax Cas 77 United Kingdom circa 1998 flag 12
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
[1995] Et 14 [1995] ET 14 United Kingdom circa 1995 flag 1
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 flag 73
Shilton v Wilmshurst [1991] 1 AC 684; 64 Tax Cas 15 United Kingdom circa 1991 LexisNexis / Westlaw flag 35
Esso Petroleum Co Ltd v Ministry of Defence [1990] 1 Ch 163; [1990] 1 All ER 163; [1989] 3 WLR 1129 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 7
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 flag 347
Brumby v Milner (1976) 51 Tax Cas 583 United Kingdom circa 1976 flag 8
Pritchard v Arundale [1972] Ch 229 Court of Chancery United Kingdom circa 1972 LexisNexis / Westlaw flag 7
Laidler v Perry [1966] AC 16 United Kingdom circa 1966 LexisNexis / Westlaw flag 15
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
Morgan v Tate & Lyle Ltd (1954) 35 Tax Cas 366 United Kingdom circa 1954 flag 3
391-392 Tax Cas 707-708 391-392 Tax Cas 707-708 United Kingdom circa 2005 flag 1
389-390 Tax Cas 706 389-390 Tax Cas 706 United Kingdom circa 2005 flag 1
387-388 Tax Cas 705 387-388 Tax Cas 705 United Kingdom circa 2005 flag 1
379 Tax Cas 125-126 379 Tax Cas 125-126 United Kingdom circa 2005 flag 1
375 Tax Cas 123 375 Tax Cas 123 United Kingdom circa 2005 flag 1
367 Tax Cas 118 367 Tax Cas 118 United Kingdom circa 2005 flag 1
Wilcock v Eve 67 Tax Cas 223 United Kingdom circa 2005 flag 6
Laidler v Perry 42 Tax Cas 351 United Kingdom circa 2005 flag 11
34 Tax Cas 365 34 Tax Cas 365 United Kingdom circa 2005 flag 3
32 Tax Cas 364 32 Tax Cas 364 United Kingdom circa 2005 flag 1

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