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Revenue and Customs Commissioners   flag  108

[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131
United Kingdom Supreme Court
United Kingdom
11th May, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tills Plus Ltd v Revenue and Customs (CORPORATION TAX - R &D - whether expenditure incurred in relation to R &D as defined) [2024] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2024 BAILII flag
Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd [2024] EWCA Civ 720 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jun 2024 BAILII flag
Commissioners of His Majesty's Revenue and Customs v Hitchins (Income tax - application for closure notices - whether reasonable for HMRC to continue with their enquiries - FTT directed a closure notice under s 28A Taxes Management Act 1970) [2024] UKUT 114 United Kingdom Upper Tribunal United Kingdom 8 May 2024 BAILII flag
Kirk as trustee of the Property of Smith (a Bankrupt) v Smith [2024] FCA 240 Federal Court of Australia Australia - Commonwealth 15 Mar 2024 AustLII flag 1
Aberdeenshire Council v SF (No 2) [2024] EWCOP 10 England and Wales Court of Protection United Kingdom - England and Wales 20 Feb 2024 BAILII flag
Ives v Revenue And Customs (Closure notices referring to omitted "property developing income" - whether the "matter in question") [2023] UKFTT 968 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2023 BAILII flag 1
Revenue And Customs v LG Park HT1 Ltd [2023] EWCA Civ 1193 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2023 BAILII flag
Timeless Sunrise Pty Ltd v BigJ Enterprises Pty Ltd (No 10) [2023] VSC 524 Supreme Court of Victoria Australia - Victoria 4 Sep 2023 AustLII flag 3
Meades v HMRC [2023] UKFTT 544 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jun 2023 BAILII flag 2
Leen v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - information notice - Schedule 36 Finance Act 2008 - clinical consultancy fees) [2023] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2023 BAILII flag
Altrad Services Ltd v Commissioners for His Majesty's Revenue and Customs [2023] EWCA Civ 474 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 May 2023 BAILII flag 2
R (oao Beech Developments (Manchester) Ltd) v HMRC [2023] EWHC 977 (Admin) High Court of England and Wales United Kingdom - England and Wales 28 Apr 2023 BAILII flag 3
London Luton Hotel BPRA Property Fund LLP v HMRC [2023] EWCA Civ 362 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Apr 2023 BAILII flag 3
Scott v Revenue and Customs (Discovery assessments - time limits - extended limits for offshore matters) [2023] UKFTT 360 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2023 BAILII flag
Hitchins v Revenue & Customs (INCOME TAX - application for closure notices - enquiries first opened in 2014) [2023] UKFTT 127 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Feb 2023 BAILII flag
Executors of the Estate of Linington v HMRC [2023] UKFTT 89 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2023 BAILII flag 1
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips) [2022] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2022 BAILII flag 1
LLP v Revenue & Customs Commissioners [2022] EWCA Civ 1422 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Oct 2022 BAILII flag 2
Stockler v Revenue and Customs (CLOSURE NOTICE APPLICATION - taxpayer is partner in partnerships claiming Business Premises Renovation Allowances) [2022] UKFTT 132 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2022 BAILII flag
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2022] UKFTT 38 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2022 BAILII flag
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2021] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2021 BAILII flag 1
Vitol Aviation UK Ltd v Revenue & Customs (CORPORATION TAX - application for closure notices) [2021] UKFTT 353 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2021 BAILII flag
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building) [2021] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2021 BAILII flag 1
London Luton Hotel BPRA Property Fund LLP v Revenue and Customs [2021] UKUT 147 United Kingdom Upper Tribunal United Kingdom 17 Jun 2021 BAILII flag 2
Gearslutz com Ltd v Revenue and Customs (Application for Closure Notices) [2021] UKFTT 150 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 May 2021 BAILII flag
Daarasp LLP v HMRC [2021] UKUT 87 United Kingdom Upper Tribunal United Kingdom 13 Apr 2021 BAILII flag 5
IM Group Ltd v Revenue & Customs (PROCEDURE - application to preclude HMRC from introducing additional arguments in statement of case) [2021] UKFTT 82 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Mar 2021 BAILII flag
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro) [2021] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2021 BAILII flag 2
Albert House v HMRC [2020] UKUT 373 United Kingdom Upper Tribunal United Kingdom 4 Jan 2021 BAILII flag 2
McCabe v Revenue & Customs (PROCEDURE - HMRC s application to withdraw Statement of Agreed Issues) [2020] UKFTT 428 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Oct 2020 BAILII flag
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
UPS SGP Ltd v Revenue & Customs (PROCEDURE : application for referral to Upper Tribunal (Lands Chamber)) [2020] UKFTT 242 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jun 2020 BAILII flag
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs [2020] EWCA Civ 663; [2020] 1 WLR 4452 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2020 BAILII flag 6
Cole v Scion Ltd [2020] EWHC 1022 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Apr 2020 BAILII flag 5
Investec Asset Finance plc v Revenue and Customs Commissioners [2020] EWCA Civ 579 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Apr 2020 BAILII flag 12
R (Amrolia) v Revenue and Customs Commissioners [2020] EWCA Civ 488; [2020] 1 WLR 4058 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 2020 BAILII flag 2
Henkes v HMRC [2020] UKFTT 159 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Mar 2020 BAILII flag 4
RPS Health in Business Ltd, RPS Consulting Services Ltd v Revenue & Customs (VAT - occupational health services) [2020] UKFTT 150 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2020 BAILII flag
Clark v HMRC [2020] EWCA Civ 204 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Feb 2020 BAILII flag 4
Ansar Ali t/a Indian Voojan v HMRC [2020] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2020 BAILII flag 1
Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts) [2019] UKFTT 744 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2019 BAILII flag 1
Qolaminejite v Revenue & Customs (INCOME TAX/VALUE ADDED TAX - undeclared trading income) [2019] UKFTT 713 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2019 BAILII flag 1
Executors of Levy v HMRC [2019] UKFTT 418 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2019 BAILII flag 4
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs [2019] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2019 BAILII flag 1
McColgan v Revenue & Customs (INCOME TAX : discovery assessment) [2019] UKFTT 369 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jun 2019 BAILII flag
London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2019] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2019 BAILII flag 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 flag
Rossendale Borough Council v Hurstwood Properties (A) Ltd [2019] EWCA Civ 364; [2019] 1 WLR 4567 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Mar 2019 BAILII flag 11
Robert Angius v John Angius [2018] NSWSC 1772 Supreme Court of New South Wales Australia - New South Wales 23 Nov 2018 AustLII flag 4
Brain Disorders Research Ltd Partnership v HMRC [2018] EWCA Civ 2348 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Oct 2018 BAILII flag 4
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 flag
Daarasp LLP v HMRC [2018] UKFTT 548 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2018 BAILII flag 1
Glen Lyn Generations Ltd & Exmoor Coast Boat Cruises Ltd v Revenue & Customs (VAT - ADMINISTRATION : Other) [2018] UKFTT 394 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2018 BAILII flag
Ltd v Revenue & Customs (INCOME TAX - claim for tax repayment) [2018] UKFTT 384 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2018 BAILII flag 1
Pauline McWatt [2018] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2018 BAILII flag 2
Egan v Egan [2018] NSWSC 202 Supreme Court of New South Wales Australia - New South Wales 1 Mar 2018 AustLII flag 6
Towers Watson Ltd v HMRC [2017] UKFTT 846 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Nov 2017 BAILII flag 4
Marathon Oil UK, LLC v HMRC [2017] UKFTT 822 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2017 BAILII flag 3
Beneficial House (Birmingham) Regeneration LLP & Stanley Dock (All Suite) Regeneration LLP v HMRC [2017] UKFTT 801 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2017 BAILII flag 5
Rebecca Louise Vowles v HMRC [2017] UKFTT 704 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Sep 2017 BAILII flag 3
Sir Fraser Morrison v Revenue and Customs [2017] UKUT 300 United Kingdom Upper Tribunal United Kingdom 3 Aug 2017 BAILII flag 2
HMRC v CM Utilities Ltd [2017] UKUT 305 United Kingdom Upper Tribunal United Kingdom 27 Jul 2017 BAILII flag 7
Warren v HMRC [2017] UKFTT 521 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2017 BAILII flag 1
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 flag 3
Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme) [2017] UKUT 176 United Kingdom Upper Tribunal United Kingdom 8 May 2017 BAILII flag 7
BCM Cayman LP v HMRC [2017] UKFTT 226 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2017 BAILII flag 6
Ecology Support Services Ltd v Hellard (As Joint Liquidators of Saff One LLP) [2017] EWHC 160 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Jan 2017 BAILII flag 1
Featherstone v Revenue & Customs (INCOME TAX - Self Assessment) [2016] UKFTT 747 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2016 BAILII flag
Salinger and Kirby v HMRC &#xA0 [2016] UKFTT 677 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2016 BAILII flag 3
Frosh & others v HMRC [2016] UKFTT 558 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2016 BAILII flag 1
Chappell v HMRC [2016] EWCA Civ 809 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Aug 2016 BAILII flag 1
Ingenious Games LLP v The Commissioners for Her Majesty s Revenue and Customs [2016] UKFTT 521 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2016 BAILII flag 5
Butlers Ships Stores Ltd v Revenue and Customs (EXCISE DUTY SUSPENSION : Excise duty suspension) [2016] UKFTT 501 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2016 BAILII flag
Sword Services Ltd v HMRC [2016] EWHC 1473 (Admin); [2016] 4 WLR 113 High Court of England and Wales United Kingdom - England and Wales 23 Jun 2016 BAILII flag 8
King & Others [2016] UKFTT 409 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2016 BAILII flag 3
Pattullo v HMRC [2016] UKUT 270 United Kingdom Upper Tribunal United Kingdom 14 Jun 2016 BAILII flag 28
CM Utilities Ltd v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 358 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2016 BAILII flag 1
Fidex Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 385; [2016] 4 All ER 1063 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Apr 2016 BAILII flag 24
Saheid v Revenue and Customs (Income Tax/Corporation Tax : Appeal) [2016] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Mar 2016 BAILII flag
Hargreaves v HMRC [2016] EWCA Civ 174 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Mar 2016 BAILII flag 7
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
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 flag 1
Indigo Media Partnership v Revenue & Customs (PROCEDURE : Other) [2015] UKFTT 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Aug 2015 BAILII flag 2
Next Brand Ltd v Revenue & Customs [2015] UKFTT 175 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2015 BAILII flag
Altus Group (UK) Ltd v Baker Tilly [2015] EWHC 12 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Jan 2015 BAILII flag 9
LLP v The Commissiones for Revenue & Customs [2014] UKFTT 1081 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Dec 2014 BAILII flag 1
Michael S K Yip v Revenue & Customs [2014] UKFTT 865 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2014 BAILII flag
Neil Pattullo v Revenue & Customs [2014] UKFTT 841 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2014 BAILII flag 1
Littlewoods Retail Ltd v Revenue and Customs Commissioners [2014] EWHC 868 (Ch) High Court of England and Wales United Kingdom - England and Wales 28 Mar 2014 BAILII flag 36
Cabvision Ltd v Revenue & Customs [2013] UKFTT 721 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Nov 2013 BAILII flag
LM Ferro Ltd v Revenue & Customs [2013] UKFTT 463 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2013 BAILII flag
Lewis v Condon [2013] NSWCA 204; (2013) 304 ALR 410; (2013) 85 NSWLR 99 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Jul 2013 AustLII flag 94
HMRC [2013] UKFTT 309 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2013 BAILII flag 2
Bristol & West PLC v Revenue & Customs [2013] UKFTT 216 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2013 BAILII flag
Loss Relief Group Litigation Order v CRC [2013] EWHC 205 (Ch) High Court of England and Wales United Kingdom - England and Wales 11 Feb 2013 BAILII flag 4
Partners of the Vaccine Research Ltd Partnership v Revenue & Customs [2013] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Dec 2012 BAILII flag 4
Bampton Property Group Ltd , R (on the application of) v King (An Officer Appointed By Revenue & Customs) [2012] EWCA Civ 1744 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2012 BAILII flag 1
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 flag 4
Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners [2012] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2012 BAILII flag 6
Bampton Property Group Ltd v King (HM Revenue & Customs officer) [2012] EWHC 361 (Admin) High Court of England and Wales United Kingdom - England and Wales 24 Feb 2012 BAILII flag 2
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 flag 12
Stephen Price v HMRC [2011] UKFTT 624 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Sep 2011 BAILII flag 28
Western Ferries (Clyde) Ltd v Revenue & Customs [2011] UKFTT 541 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Aug 2011 BAILII flag 1
Parastream Ltd v Revenue & Customs [2011] UKFTT 414 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2011 BAILII flag
Finnforest UK Ltd v Commissioners for HMRC [2011] UKFTT 342 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2011 BAILII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Protecting the revenue - Some common international issues" (FCA) [2017] FedJSchol 16 Pagone, Justice Australia circa 2017 AustLII flag
"Sham trusts" [2012] VicJSchol 5 G Pagone Australia - Victoria circa 2012 AustLII flag 3

Legislation Cited

Legislation Name Provision
Finance Act 1971 s41
Finance Act 1994

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
D Arcy v HMRC [2006] STC (SCD) 543 United Kingdom circa 2006 flag 21
Peterson v Commissioner of Inland Revenue [2005] UKPC 5 Privy Council United Kingdom circa 2005 BAILII flag 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 flag 203
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
Solo Industries UK Ltd v Canara Bank [2001] EWCA Civ 1041; [2002] 2 All ER (Comm) 147; [2001] All ER (D) 34; [2001] 1 WLR 1800; [2001] 2 Lloyds Rep 578; 74 Tax Cas 139; [2001] BTC 282 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Jul 2001 BAILII flag 19
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
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
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
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd [1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423 United Kingdom circa 1988 LexisNexis / Westlaw flag 59
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 flag 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 flag 347
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
Birmingham Corporation v Barnes [1934] 1 KB 484; [1935] AC 292; (1933-35) 19 Tax Cas 195 United Kingdom circa 1934 LexisNexis / Westlaw flag 4
1 AC 655 1 AC 655 United Kingdom circa 1988 LexisNexis / Westlaw flag 3

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