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BCM Cayman LP v Commissioners for His Majesty's Revenue and Customs    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Braceurself Ltd v NHS England	[2023] EWCA Civ 837; [2024] 1 WLR 669	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Jul 2023	BAILII		5
Upper Tribunal (Leech J and Judge Thomas Scott)	[2022] UKUT 00198	United Kingdom Upper Tribunal	United Kingdom	circa 2022	BAILII		1
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
Sotheby s v Mark Weis Ltd	[2020] EWCA Civ 1570	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Nov 2020	BAILII		2
Shiner v Revenue & Customs (INCOME TAX - deductibility of interest)	[2020] UKFTT 295	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		1
[2020] Ukftt 0298	[2020] UKFTT 0298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2020	BAILII		1
HMRC v Vaines	[2018] EWCA Civ 45	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jan 2018	BAILII		7
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
Anson v HMRC	[2015] UKSC 44; [2015] 4 All ER 288	United Kingdom Supreme Court	United Kingdom	1 Jul 2015	BAILII		19
Hamid v Francis Bradshaw Partnership	[2013] EWCA Civ 470; (2013) 148 Con LR 205; [2013] BLR 447	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 May 2013	BAILII		33
HMRC v PA Holdings Ltd	[2011] EWCA Civ 1414	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2011	BAILII		12
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
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		203
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
DTE Financial Services Ltd v Wilson (Inspector of Taxes)	[2001] EWCA Civ 455; [2001] All ER (D) 12; 74 Tax Cas 14; [2001] BTC 159	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2001	BAILII		12
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
Commissioner of Inland Revenue v Cosmotron Manufacturing Co Ltd	[1997] UKPC 42; [1997] 1 WLR 1288	Privy Council	United Kingdom	28 Jul 1997	BAILII		1
Hadlee v Commissioner of Inland Revenue	[1989] 2 NZLR 447		New Zealand	circa 1989	LexisNexis		18
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
Mann v D'Arcy	[1968] 1 WLR 893		United Kingdom	circa 1968	LexisNexis / Westlaw		6
Dreyfus v The Commissioners of Inland Revenue	(1929) 14 Tax Cas 560		United Kingdom	circa 1929			7
Strong & Co of Romsey Ltd v Woodifield	[1906] AC 448		United Kingdom	circa 1906	LexisNexis / Westlaw		55
Piddocke v Burt	[1893] UKLawRpCh 182; (1894) 1 Ch 343; 63 LJCh 246		United Kingdom	21 Dec 1893	CommonLII		7
Cassels v Stewart	(1881) 6 AC 64		United Kingdom	circa 1881	LexisNexis / Westlaw		10
CIR v The Anglo Brewing Co Ltd	12 Tax Cas 803		United Kingdom	circa 2001			11