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HMRC v PA Holdings Ltd     12

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd (INCOME TAX - tax avoidance scheme - whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 - whether taxable as earnings under Part 7A ITEPA 2003 because paid "in connection with" employment - Edwards v Bairstow challenge)	[2024] UKUT 98	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2024	BAILII
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
Hunt v Singh	[2023] EWHC 1784 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Jul 2023	BAILII		2
Dunsby v HMRC	[2020] UKFTT 271	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2020	BAILII		3
Hull City Tigers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2019] UKFTT 227	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2019	BAILII
Dunmall v Walsh [No 9]	[2017] WADC 19	District Court of Western Australia	Australia - Western Australia	13 Feb 2017	AustLII
EH v Secretary of State for Work and Pensions (CSM) (Child support : variation/departure directions: diversion of income)	[2015] UKUT 621	United Kingdom Upper Tribunal	United Kingdom	9 Nov 2015	BAILII
Jumbogate Ltd v HMRC	[2015] UKFTT 64	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2015	BAILII		4
Morgan v Department for Employment and	[2014] NIIT 1269_13IT	Industrial Tribunals Northern Ireland	United Kingdom - Northern Ireland	24 Jan 2014	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
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
Manthorpe Building Products Ltd v Revenue & Customs	[2012] UKFTT 82	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jan 2012	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
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
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
DTE Financial Services Ltd v Wilson (Inspector of Taxes)	[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	3 Apr 2001	BAILII		12
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
NMB Holdings Ltd v Secretary of State for Social Security	(2000) 73 Tax Cas 85		United Kingdom	circa 2000			9
[1999] Et S20	[1999] ET S20		United Kingdom	circa 1999			1
Memec plc v IRC	(1998) 71 Tax Cas 77		United Kingdom	circa 1998			12
Esso Petroleum Co Ltd v Ministry of Defence	(1990) 62 Tax Cas 253		United Kingdom	circa 1990			1
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
Brumby v Milner	(1976) 51 Tax Cas 583		United Kingdom	circa 1976			8
Laidler v Perry	[1966] AC 16		United Kingdom	circa 1966	LexisNexis / Westlaw		15
White v Franklin	[1965] 1 WLR 492		United Kingdom	circa 1965	LexisNexis / Westlaw		1
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		71
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Hochstrasser v Mayes	[1959] Ch 22	Court of Chancery	United Kingdom	circa 1959	LexisNexis / Westlaw		14
Dale v Inland Revenue Commissioners	[1954] AC 11		United Kingdom	circa 1954	LexisNexis / Westlaw		11
Fry (Inspector of Taxes) v Salisbury House Estate Ltd	[1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266	House of Lords	United Kingdom	4 Apr 1930	BAILII		40