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Chappell v HMRC     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NT Advisors Partnership v HMRC	[2017] UKFTT 625	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Aug 2017	BAILII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Chappell v Revenue & Customs	[2014] UKUT 344	United Kingdom Upper Tribunal	United Kingdom	28 Jul 2014	BAILII		2
Chappell	[2013] UKFTT 98	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2012	BAILII		3
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
Carreras Group Ltd v Stamp Commissioner	[2004] UKPC 16	Privy Council	United Kingdom	1 Apr 2004	BAILII		16
[1993] Si 1993/2004	[1993] SI 1993/2004		United Kingdom	circa 2004			2
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
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
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
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		141
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			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		347
Chinn v Collins	[1981] 1 All ER 189		United Kingdom	circa 1981	LexisNexis		1
Inland Revenue Commissioners v Plummer	[1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1		United Kingdom	circa 1980	LexisNexis / Westlaw		37
Aberdeen Construction Group Ltd v Inland Revenue Commissioners	[1978] AC 885; [1978] 1 All ER 962		United Kingdom	circa 1978	LexisNexis / Westlaw		36
Black Nominees Ltd v Nicol	(1975) 50 Tax Cas 229		United Kingdom	circa 1975			5
Commissioners for Inland Revenue v Frere	(1964) 42 Tax Cas 125		United Kingdom	circa 1964			1
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251