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OCO Ltd and Toughglaze (UK) Ltd v HMRC     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
OCO Ltd and Toughglaze (UK) Ltd v Revenue and Customs (PROCEDURE : Other)	[2017] UKFTT 603	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Aug 2017	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2017] Ukftt 0589	[2017] UKFTT 0589	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2017	BAILII		1
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
Ingenious Games v HMRC	[2015] UKUT 105	United Kingdom Upper Tribunal	United Kingdom	5 Mar 2015	BAILII		15
Tchenguiz v Grant Thornton LLP	[2015] EWHC 405	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		4
Forde and McHugh Ltd v HMRC	[2014] UKSC 14; [2014] 1 WLR 810	United Kingdom Supreme Court	United Kingdom	26 Feb 2014	BAILII		20
Aberdeen Asset Management plc v HMRC	[2013] CSIH 84; [2014] SLT 54; [2014] SC 271		United Kingdom - Scotland	circa 2014	Westlaw		11
Prest v Petrodel Resources Ltd	[2013] UKSC 34; [2013] 2 AC 415; [2013] 4 All ER 673; [2013] 3 WLR 1; [2013] BCC 57	United Kingdom Supreme Court	United Kingdom	12 Jun 2013	BAILII		421
Scotts Atlantic Management Ltd v Revenue & Customs	[2013] UKFTT 299	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2013	BAILII		2
Autoclenz Ltd v Belcher	[2011] UKSC 41; [2011] 4 All ER 745; [2011] ICR 1157; [2011] IRLR 820	United Kingdom Supreme Court	United Kingdom	27 Jul 2011	BAILII		165
Protectacoat Firthglow Ltd v Szilagyi	[2009] EWCA Civ 98; [2009] IRLR 365; [2009] ICR 835	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Feb 2009	BAILII		44
Sempra Metals Ltd v Revenue and Customs Comrs	[2008] STC (SCD) 1062		United Kingdom	circa 2008			16
Consistent Group Ltd v Kalwak	[2007] UKEAT 0535_06_1805; [2007] IRLR 560	Employment Appeals Tribunal	United Kingdom	18 May 2007	BAILII		33
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
Bankway Properties Ltd v Pensfold-Dunsford	[2001] EWCA Civ 528; [2001] 1 WLR 1369; [2001] L & TR 27; [2001] 2 EGLR 36	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Apr 2001	BAILII		15
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
Antoniades v Villiers	[1990] 1 AC 417		United Kingdom	circa 1990	LexisNexis / Westlaw		78
Street v Mountford	[1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318	House of Lords	United Kingdom	2 May 1985	BAILII		319
Turner v Turner	[1984] Ch 100; [1983] 2 All ER 745	Court of Chancery	United Kingdom	circa 1984	LexisNexis / Westlaw		40
Re Hay's Settlement Trusts	[1981] 3 All ER 786; [1982] 1 WLR 202		United Kingdom	circa 1981	LexisNexis		47
Heaton v Bell	[1970] AC 728		United Kingdom	circa 1970	LexisNexis / Westlaw		25
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Edwards v Roberts	(1935) 19 Tax Cas 618		United Kingdom	circa 1935			11
Smyth v Stretton	(1904) 5 Tax Cas 36		United Kingdom	circa 1904			13
Hudson v Gribble (Surveyor of Taxes); Bell v Gribble (Surveyor of Taxes)	[1903] UKLawRpKQB 41; (1903) 1 KB 517		United Kingdom	20 Feb 1903	CommonLII		5
Alexander Tennant v Robert Sinclair Smith	[1892] UKHL 1; (1892) 3 Tax Cas 158; [1892] AC 150	House of Lords	United Kingdom	14 Mar 1892	BAILII		20