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Hargreaves Property Holdings Ltd v Revenue And Customs (INCOME TAX - whether FTT correct that obligation to withhold tax)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hargreaves Property Holdings Ltd v Revenue & Customs (CORPORATION TAX - whether interest paid by a UK resident Co out of assets)	[2021] UKFTT 390	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Nov 2021	BAILII		1
Andrew Davies v Revenue and Customs	[2020] UKUT 67	United Kingdom Upper Tribunal	United Kingdom	10 Mar 2020	BAILII		1
Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe)	[2019] UKSC 12	United Kingdom Supreme Court	United Kingdom	13 Mar 2019	BAILII		4
Ardmore Construction Ltd v The Commissioners for Her Majesty's Revenue and Customs	[2018] EWCA Civ 1438	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jun 2018	BAILII		1
HMRC v Lomas	[2017] EWCA Civ 2124	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2017	BAILII		3
Indofood International Finance Ltd v JP Morgan Chase Bank NA, London Branch	[2006] EWCA Civ 158	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Mar 2006	BAILII		1
Indofood International Finance v JP Morgan	[2005] EWHC 2103	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII
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
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
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
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
National Bank of Greece SA v Westminster Bank Executor and Trustee Co (Channel Islands) Ltd	[1971] AC 945		United Kingdom	circa 1971	LexisNexis / Westlaw		6
Garston Overseers v Carlisle (Surveyor of Taxes)	[1915] 3 KB 381		United Kingdom	circa 1915	LexisNexis / Westlaw		4
Mayor, & , of Gateshead v Lumsden	[1914] UKLawRpKQB 72; [1914] 2 KB 883		United Kingdom	19 Mar 1914	CommonLII		7
Sadler v the South Staffordshire and Birmingham District Steam Tramways Co	[1889] UKLawRpKQB 113; 23 QBD 324; 2 Tax Cas 450	Queen's Bench	United Kingdom	26 Jun 1889	CommonLII		14
Irc v Hay	8 Tax Cas 636		United Kingdom	circa 2001			4