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Ingenious Games LLP v HMRC     8

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)	[2024] UKUT 104	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2024	BAILII
Stolkin v Revenue and Customs	[2024] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Feb 2024	BAILII
Campbell v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX AND INCOME TAX)	[2023] UKUT 265	United Kingdom Upper Tribunal	United Kingdom	5 Nov 2023	BAILII
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
GUY BOARDMAN v Revenue & Customs (INCOME TAX - pensions - unauthorised payment charge - whether price paid by scheme in excess of arm's length - yes)	[2022] UKFTT 238	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Aug 2022	BAILII
Ingenious Games LLP v Commissioners for Her Majesty's Revenue and Customs	[2022] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jul 2022	BAILII
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
Thomas William Good v Revenue and Customs	[2021] UKUT 281	United Kingdom Upper Tribunal	United Kingdom	18 Nov 2021	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs	[2019] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	15 Nov 2019	BAILII		5
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
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		4
Degorce v HMRC	[2017] EWCA Civ 1427; [2018] 4 WLR 79	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2017	BAILII		19
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII		18
Eclipse Film Partners No 35 LLP v HMRC	[2015] EWCA Civ 95	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2015	BAILII		18
M Young Legal Associates Ltd v Zahid (a firm)	[2006] EWCA Civ 613; [2006] 1 WLR 2562; [2006] All ER (D) 227	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 May 2006	BAILII		26
Backman v Canada	[2001] 1 RCS 367; [2001] SCC 10; [2001] 1 SCR 367	Supreme Court of Canada	Canada	1 Mar 2001	Supreme Court of Canada		8
Continental Bank Leasing Corporation v Canada	[1998] 2 SCR 298			circa 1998			9
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		73
Ensign Tankers v Stokes	[1989] 1 WLR 1222		United Kingdom	circa 1989	LexisNexis / Westlaw		13
Reed (Inspector of Taxes) v Young	[1986] 1 WLR 649		United Kingdom	circa 1986	LexisNexis / Westlaw		7
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		25
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
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		1141
FTT	127 UT 130	Utah Supreme Court	United States - Utah	circa 1955			1
Introduction	113 The Lawyer 114	The Lawyer	India - Tamil Nadu	circa 1955	LexisNexis		1