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James Albert McLaughlin v The Commissioners Revenue & Customs   flag 

[2012] UKFTT 174
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
6th March, 2012

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Berry v HMRC [2011] UKUT 81 United Kingdom Upper Tribunal United Kingdom 25 Feb 2011 BAILII flag 16
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
Mayes v HMRC [2009] EWHC 2443 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 2
Eyretel Unapproved Pension Scheme Trustees vs HMRC [2009] STC (SCD) 17 United Kingdom circa 2009 flag 3
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
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
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
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
X v a [2000] 1 All ER 490; [2000] 1 EGLR 19 United Kingdom circa 2000 LexisNexis flag 17
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
Holding & Management Ltd v Property Holding & Investment Trust plc [1990] 1 All ER 938; [1989] 1 WLR 1313 United Kingdom circa 1989 LexisNexis flag 32
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40
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
(1969) 45 Tax Cas 600 (1969) 45 Tax Cas 600 United Kingdom circa 1969 flag 1
Re Grimthorpe [1958] Ch 615 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 40
Re Whichelow [1953] 2 All ER 1558; [1954] 1 WLR 5 United Kingdom circa 1953 LexisNexis flag 8
Inland Revenue Commissioners v Silverts Ltd [1951] Ch 521; [1951] 1 All ER 703 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 12
Re Brockbank [1948] Ch 206; [1948] 1 All ER 287 Court of Chancery United Kingdom circa 1948 LexisNexis / Westlaw flag 52
J Bibby & Sons, Ltd v Commissioners of Inland Revenue (1945) 29 Tax Cas 167 United Kingdom circa 1945 flag 4
Kirby v Wilkins [1929] 2 Ch 444 Court of Chancery United Kingdom circa 1929 LexisNexis / Westlaw flag 10
In Re Stringer s Estate (1877) 6 Ch D1 Court of Chancery United Kingdom circa 1877 LexisNexis / Westlaw flag 1
Christie v Ovington [1875] UKLawRpCh 205; 1 Ch D 279; 24 WR 204 Court of Chancery United Kingdom 20 Dec 1875 CommonLII flag 12
Christie Ovington (1875) 1 Ch 279 Court of Chancery United Kingdom circa 1875 LexisNexis / Westlaw flag 1
Holmes v Godson [1856] EngR 313; 44 ER 347; (1856) 8 De GM & GBy 152 United Kingdom circa 1856 CommonLII flag 6
Saunders Vautier [1841] Beav 115 Rolls Court United Kingdom circa 1841 flag 5
Astall v IRC 80 Tax Cas 22 United Kingdom circa 2005 flag 6

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