|
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
|
|
|
|
CG Fry & Son Ltd v Secretary of State for Levelling Up, Housing and Communities
|
[2024] EWCA Civ 730
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
28 Jun 2024
|
BAILII
|
|
|
|
Watts v Revenue and Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)
|
[2024] UKUT 168
|
United Kingdom Upper Tribunal
|
United Kingdom
|
12 Jun 2024
|
BAILII
|
|
|
|
Hargreaves Property Holdings Ltd v Revenue And Customs
|
[2024] EWCA Civ 365
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
15 Apr 2024
|
BAILII
|
|
|
|
MICHAEL SAUNDERS v Revenue & Customs (INCOME TAX - award made to Appellant pursuant to long-term incentive plan)
|
[2024] UKFTT 300
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Apr 2024
|
BAILII
|
|
|
|
Lynx Forecourt Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - receipt by an employee of an interest in securities)
|
[2024] UKFTT 278
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Mar 2024
|
BAILII
|
|
|
|
Sehgal v Revenue and Customs (Remittance of foreign gains - indemnity liability waived and UK inter-Co debt not pursued pursuant to payment by non-UK third party overseas in separate transaction financed by taxpayers using proceeds of offshore chargeable gains)
|
[2024] UKUT 74
|
United Kingdom Upper Tribunal
|
United Kingdom
|
25 Mar 2024
|
BAILII
|
|
|
|
Clipperton v Commissioners for His Majesty's Revenue and Customs
|
[2024] EWCA Civ 180
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
29 Feb 2024
|
BAILII
|
|
1
|
|
Commissioners for His Majesty's Revenue and Customs v The Taxpayer (INCOME TAX - Penalty under s208 Finance Act 2014 issued after issue of follower notice in relation to arrangements said to give rise to loss on 'relevant discounted securities' (Schedule 13 Finance Act 1996) - whether FTT erred in its approach to holding judicial ruling (Audley v HMRC) was 'relevant' to taxpayer's arrangements because it had regard to 'post-Ramsey analysis' facts rather than primary facts)
|
|
United Kingdom Upper Tribunal
|
United Kingdom
|
22 Jan 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
|
|
|
|
Muller Dairy (UK) Ltd v Revenue And Customs
|
[2023] UKFTT 654
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Jul 2023
|
BAILII
|
|
|
|
Annington Property Ltd , R (On the Application Of) v The Secretary of State for Defence
|
[2023] EWHC 1154 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
15 May 2023
|
BAILII
|
|
1
|
|
Good v Commissioners of HM Revenue and Customs
|
[2023] EWCA Civ 114
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
10 Feb 2023
|
BAILII
|
|
2
|
|
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
|
|
1
|
|
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)
|
[2022] UKUT 351
|
United Kingdom Upper Tribunal
|
United Kingdom
|
20 Dec 2022
|
BAILII
|
|
3
|
|
Hopes (Trustees of the Skandia Life Policy Trust) v Burton
|
[2022] EWHC 2770 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
9 Nov 2022
|
BAILII
|
|
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
|
|
1
|
|
HMRC v BZ
|
[2022] UKUT 264
|
United Kingdom Upper Tribunal
|
United Kingdom
|
30 Sep 2022
|
BAILII
|
|
|
|
Hawkhurst Golf & Country Club Jenga (Golf Club Holdings) Ltd v Tunbridge Wells Borough Council
|
[2022] UKFTT 312
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
31 Aug 2022
|
BAILII
|
|
|
|
Revenue and Customs
|
[2022] UKUT 185
|
United Kingdom Upper Tribunal
|
United Kingdom
|
12 Jul 2022
|
BAILII
|
|
|
|
NEOS Infrastructure Grangemouth Ltd v Jones (TRADE UNION RIGHTS)
|
[2022] EAT 82
|
England and Wales Employment Appeals Tribunal
|
United Kingdom - England and Wales
|
6 Jun 2022
|
BAILII
|
|
|
|
Whispering Smith Ltd v The Commissioners for Her Majesty's Revenue and Customs
|
[2022] UKFTT 165
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 May 2022
|
BAILII
|
|
|
|
R (on the application of Heronslea (Bushey 4) Ltd) v Secretary of State for Housing Communities and Local Government
|
[2022] EWHC 96 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
20 Jan 2022
|
BAILII
|
|
1
|
|
Charman v HMRC
|
[2021] EWCA Civ 1804
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
3 Dec 2021
|
BAILII
|
|
2
|
|
Mark Dunsby v Revenue and Customs
|
[2021] UKUT 289
|
United Kingdom Upper Tribunal
|
United Kingdom
|
23 Nov 2021
|
BAILII
|
|
|
|
Bollinway Properties Ltd v Revenue & Customs (VAT repayment supplement)
|
[2021] UKFTT 309
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Sep 2021
|
BAILII
|
|
|
|
Appeal Under Section 13 of the Tribunals, Courts and Enforcement ACT 2007 by Vermilion Holdings Ltd Against the Commissioners for Her Majesty's Revenue and Customs
|
[2021] ScotCS CSIH_45
|
Scottish Court of Session
|
United Kingdom - Scotland
|
20 Aug 2021
|
BAILII
|
|
|
|
R (Haworth) v HMRC
|
[2021] UKSC 25
|
United Kingdom Supreme Court
|
United Kingdom
|
2 Jul 2021
|
BAILII
|
|
4
|
|
Laing O'Rourke Services Ltd v Revenue & Customs (NICs - whether payments to employees who chose a cash allowance instead of a Co car)
|
[2021] UKFTT 211
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Jun 2021
|
BAILII
|
|
1
|
|
London Borough of Lambeth v Secretary of State for Housing Communities and Local Government
|
[2021] EWHC 1459 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
28 May 2021
|
BAILII
|
|
2
|
|
Rossendale Borough Council v Hurstwood Properties (A) Ltd
|
[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125
|
United Kingdom Supreme Court
|
United Kingdom
|
14 May 2021
|
BAILII
|
|
43 
|
|
Khan v HMRC
|
[2021] EWCA Civ 624; [2022] 1 WLR 539
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
30 Apr 2021
|
BAILII
|
|
5
|
|
Balhousie Holdings Ltd v HMRC
|
[2021] UKSC 11
|
United Kingdom Supreme Court
|
United Kingdom
|
31 Mar 2021
|
BAILII
|
|
2
|
|
Uber BV v Aslam
|
[2021] UKSC 5; [2021] 4 All ER 209; [2021] ICR 657; [2021] WLR 108
|
United Kingdom Supreme Court
|
United Kingdom
|
19 Feb 2021
|
BAILII
|
|
72
|
|
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)
|
[2021] UKFTT 36
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2021
|
BAILII
|
|
|
|
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
|
|
2
|
|
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)
|
[2020] UKFTT 407
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Oct 2020
|
BAILII
|
|
2
|
|
BCM Cayman LP v HMRC
|
[2020] UKFTT 298
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Jul 2020
|
BAILII
|
|
4
|
|
Dunsby v HMRC
|
[2020] UKFTT 271
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jun 2020
|
BAILII
|
|
3
|
|
Khan v Revenue and Customs (INCOME TAX - Co buyback of shares)
|
[2020] UKUT 168
|
United Kingdom Upper Tribunal
|
United Kingdom
|
2 Jun 2020
|
BAILII
|
|
1
|
|
Le Roux Zeeman v HM Revenue and Customs
|
[2020] EWHC 794 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
3 Apr 2020
|
BAILII
|
|
4
|
|
Shelford v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme")
|
[2020] UKFTT 53
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Jan 2020
|
BAILII
|
|
|
|
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
|
|
1
|
|
Foojit Ltd v Revenue & Customs (Income Tax - Enterprise Investment Scheme - tax relief)
|
[2019] UKFTT 694
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Nov 2019
|
BAILII
|
|
|
|
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2019] UKFTT 498
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Aug 2019
|
BAILII
|
|
2
|
|
Estera Trust (Jersey) Ltd v Singh
|
[2019] EWHC 2039 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
26 Jul 2019
|
BAILII
|
|
1
|
|
Lee v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation)
|
[2019] UKFTT 467
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Jul 2019
|
BAILII
|
|
|
|
Ano (No 1) Ltd v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Groups of companies)
|
[2019] UKFTT 406
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jun 2019
|
BAILII
|
|
|
|
R (oao Haworth) v HMRC
|
[2019] EWCA Civ 747; [2019] 1 WLR 4708
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
1 May 2019
|
BAILII
|
|
6
|
|
Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH v HMRC
|
[2019] UKFTT 262
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Apr 2019
|
BAILII
|
|
3
|
|
Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC)
|
[2019] UKFTT 230
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Apr 2019
|
BAILII
|
|
|
|
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
|
|
|
|
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
|
|
11
|
|
HMRC v Hyrax Resourcing Ltd
|
[2019] UKFTT 175
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Mar 2019
|
BAILII
|
|
10
|
|
Macleod and Mitchell Contractors Ltd v Revenue and Customs (Income Tax And National Insurance Contributions)
|
[2019] UKUT 46
|
United Kingdom Upper Tribunal
|
United Kingdom
|
13 Feb 2019
|
BAILII
|
|
|
|
Balhousie Holdings Ltd Against a Decision of the Upper Tribunal in an Appeal by the Commissioners for Her Majesty's Revenue and Customs
|
[2019] ScotCS CSIH_7
|
Scottish Court of Session
|
United Kingdom - Scotland
|
7 Feb 2019
|
BAILII
|
|
|
|
Trustees of the Morrison 2002 Maintenance Trust v Revenue And Customs
|
[2019] EWCA Civ 93
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
6 Feb 2019
|
BAILII
|
|
|
|
McBraida PLC v Revenue & Customs (Vat - Zero-Rating : Transport)
|
[2019] UKFTT 43
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Jan 2019
|
BAILII
|
|
|
|
First De Sales Ltd Partnership v HMRC
|
[2018] UKUT 396; [2019] 4 WLR 21
|
United Kingdom Upper Tribunal
|
United Kingdom
|
27 Nov 2018
|
BAILII
|
|
28
|
|
Dundas Heritable Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances)
|
[2018] UKFTT 244
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Apr 2018
|
BAILII
|
|
|
|
Old Mutual PLC
|
[2018] EWHC 873 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
20 Apr 2018
|
BAILII
|
|
3
|
|
City Shoes Wholesale Ltd) v HMRC
|
[2018] EWCA Civ 315
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
2 Mar 2018
|
BAILII
|
|
1
|
|
First De Sales Ltd Partnership v HMRC
|
[2018] UKFTT 106
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Feb 2018
|
BAILII
|
|
3
|
|
Trigg v HMRC
|
[2018] EWCA Civ 17
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
18 Jan 2018
|
BAILII
|
|
2
|
|
Cyclops Electronics Ltd and Graceland Fixing Ltd v Revenue and Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS)
|
[2018] UKUT 7
|
United Kingdom Upper Tribunal
|
United Kingdom
|
17 Jan 2018
|
BAILII
|
|
1
|
|
Rossendale Borough Council v - Hurstwood Properties (A) Ltd
|
[2017] EWHC 3461 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
30 Nov 2017
|
BAILII
|
|
8
|
|
Marathon Oil UK, LLC v HMRC
|
[2017] UKFTT 822
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Nov 2017
|
BAILII
|
|
3
|
|
Revenue and Customs v Balhousie Holdings Ltd (VAT : interpretation of Value Added Tax Act 1994)
|
[2017] UKUT 410
|
United Kingdom Upper Tribunal
|
United Kingdom
|
20 Oct 2017
|
BAILII
|
|
|
|
Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses)
|
[2017] UKFTT 754
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Oct 2017
|
BAILII
|
|
1
|
|
Farnborough Airport Properties Co Ltd v Revenue and Customs (CORPORATION TAX : group relief)
|
[2017] UKUT 394
|
United Kingdom Upper Tribunal
|
United Kingdom
|
4 Oct 2017
|
BAILII
|
|
2
|
|
Landid Property Ltd, Allen (Concrete) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)
|
[2017] UKFTT 692
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Sep 2017
|
BAILII
|
|
1
|
|
Sir Fraser Morrison v Revenue and Customs
|
[2017] UKUT 300
|
United Kingdom Upper Tribunal
|
United Kingdom
|
3 Aug 2017
|
BAILII
|
|
2
|
|
RFC 2012 plc v Advocate General for Scotland
|
[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799
|
United Kingdom Supreme Court
|
United Kingdom - Scotland
|
5 Jul 2017
|
BAILII
|
|
60
|
|
OCO Ltd and Toughglaze (UK) Ltd v HMRC
|
[2017] UKFTT 589
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Jul 2017
|
BAILII
|
|
2
|
|
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
|
|
3
|
|
Salinger and Kirby v HMRC  
|
[2016] UKFTT 677
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Oct 2016
|
BAILII
|
|
3
|
|
R (Faraday Development Ltd) v West Berkshire Council
|
[2016] EWHC 2166 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
26 Aug 2016
|
BAILII
|
|
8
|
|
Chappell v HMRC
|
[2016] EWCA Civ 809
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
4 Aug 2016
|
BAILII
|
|
1
|
|
R (National Aids Trust) v NHSE
|
[2016] EWHC 2005 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
2 Aug 2016
|
BAILII
|
|
6
|
|
Spring Salmon & Seafood Ltd v Revenue & Customs
|
[2016] UKUT 313
|
United Kingdom Upper Tribunal
|
United Kingdom
|
5 Jul 2016
|
BAILII
|
|
4
|
|
James H Donald (Darvel) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Anti-avoidance)
|
[2016] UKFTT 413
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Jun 2016
|
BAILII
|
|
|
|
Balhousie Holdings Ltd v Revenue and Customs (VAT - INPUT TAX : Self-supplies)
|
[2016] UKFTT 377
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
31 May 2016
|
BAILII
|
|
1
|
|
Starbev GP Ltd v Interbrew Central European Holdings BV (Rev 1)
|
[2016] EWCA Civ 449
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
11 May 2016
|
BAILII
|
|
|
