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British Telecommunications Plc v R & C Comrs   flag  3

[2023] UKUT 122
United Kingdom Upper Tribunal
United Kingdom
30th May, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kalay v Revenue and Customs (INCOME TAX - Enterprise Investment Scheme - disposal of shareholding) [2024] UKFTT 366 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2024 BAILII flag
v-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2024 BAILII flag
Parnham v Revenue And Customs (EXCISE DUTIES - assessment on road hauliers for joint and several liability in relation to excise duty) [2023] UKUT 285 United Kingdom Upper Tribunal United Kingdom 28 Nov 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1990 s12, s39, s80
Finance Act 1997 s39

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
Shiner v HMRC [2018] EWCA Civ 31; [2018] 1 WLR 2812; [2018] BTC 8 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jan 2018 BAILII flag 16
Iveco Ltd v Revenue and Customs Commissioners [2017] EWCA Civ 1982 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2017 BAILII flag 4
HMRC v Repertoire Culinaire Ltd [2017] EWCA Civ 1845 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Nov 2017 BAILII flag 2
Gmac UK v HMRC [2016] EWCA Civ 1015 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Oct 2016 BAILII flag 8
HMRC v Fairford Group (in liquidation) and Fairford Partnership Ltd (in liquidation) [2014] UKUT 329 United Kingdom Upper Tribunal United Kingdom 23 Jul 2014 BAILII flag 87
Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners [2014] EWCA Civ 684; [2014] 1 WLR 3867 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2014 BAILII flag 14
West & West v Finlay [2014] EWHC 868 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 2
Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd [2013] UKSC 46; [2014] AC 160; [2013] 4 All ER 715; [2013] 3 WLR 299; [2013] RPC 29 United Kingdom Supreme Court United Kingdom 3 Jul 2013 BAILII flag 338
AC Ward & Sons Ltd v Catlin (Five) Ltd [2009] EWCA Civ 1098; [2010] Lloyds Rep IR 301 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Sep 2009 BAILII flag 205
Easyair Ltd v Opal Telecom Ltd [2009] EWHC 339 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 61
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
ICI Chemicals & Polymers Ltd v TTE Training Ltd [2007] EWCA Civ 725 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jun 2007 BAILII flag 391
Doncaster Pharmaceuticals Group Ltd v Bolton Pharmaceutical Co 100 Ltd [2007] FSR 63 United Kingdom circa 2007 flag 292
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46
ED & F Man Liquid Products v Patel [2003] EWCA Civ 472; [2003] 3 All ER 191; [2003] All ER (D) 75; [2004] RPC 171; [2003] CPLR 384; (2003) 24 LS Gaz R 37 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Apr 2003 BAILII flag 655
[2003] 2 AC 1 [2003] 2 AC 1 United Kingdom circa 2003 LexisNexis / Westlaw flag 1
Johnson v Gore Wood & Co [2002] UKHL J1214-3; [2002] 2 AC 1 House of Lords United Kingdom circa 2002 BAILII flag 1362
Royal Brompton Hospital NHS Trust v Hammond (No 5) [2001] EWCA Civ 550; [2001] BLR 297; [2001] Lloyds Rep PN 526; 76 Con LR 621; (2001) 76 Con LR 62 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2001 BAILII flag 417
Swain v Hillman [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 922
Three Rivers [2000] 3 All ER 1 United Kingdom circa 2000 LexisNexis flag 64
Fidelitas Shipping Co Ltd v v/O Exportchleb [1966] 1 QB 630; [1965] 2 WLR 1059 United Kingdom circa 1966 LexisNexis / Westlaw flag 159

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