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Luke v Inland Revenue Commissioners     88

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Urenco Chemplants Ltd v HMRC	[2022] EWCA Civ 1587	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2022	BAILII		3
M Group Holdings Ltd v Revenue & Customs (substantial shareholding exemption)	[2021] UKFTT 69	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Mar 2021	BAILII
Hope Community Church (Wymondham) v Phelan	[2020] EWHC 1240 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	22 May 2020	BAILII		1
Freehold Properties 250 Ltd v Field	[2020] EWHC 792 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Apr 2020	BAILII		1
David George v Albert Guye	[2019] ECarSC 395	Eastern Caribbean Supreme Court	International	28 Nov 2019	CommonLII
York House (Chelsea) Ltd v Thompson	[2019] EWHC 2203 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	15 Aug 2019	BAILII		3
Bridgehouse (Bradford No 2) Ltd v BAE Systems plc	[2019] EWHC 1768 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	11 Jul 2019	BAILII		4
Bermuda Bar Council v Walkers (Bermuda) Ltd (Bermuda)	[2019] UKPC 25	Privy Council	United Kingdom	10 Jun 2019	BAILII
Hancock v Revenue and Customs	[2019] UKSC 24	United Kingdom Supreme Court	United Kingdom	22 May 2019	BAILII
Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC)	[2019] UKFTT 230	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Apr 2019	BAILII
A2 v R	[2018] NSWCCA 174	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	10 Aug 2018	AustLII		29
Winstanley v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)	[2018] UKFTT 154	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2018	BAILII
Indore Development Authority v Shailendra (Dead) Through Its LRS	[2018] INSC 103	Supreme Court of India	India	8 Feb 2018	LIIofIndia
BNP Paribas SA (London Branch) v HMRC	[2017] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2017	BAILII		3
Hancock v HMRC	[2017] EWCA Civ 198	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 May 2017	BAILII		2
Godrej & Boyce Manufacturing Coltd v Dycommrof Itmumbai	[2017] INSC 466	Supreme Court of India	India	8 May 2017	LIIofIndia
Andrew Scott v HMRC	[2017] UKFTT 385	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 May 2017	BAILII		2
Reeves v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)	[2017] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2017	BAILII
Morgan Lloyd Trustees Ltd (as administrator of the Wren Press Pension Scheme) (1) Ray Hallam (2) and The Commissioners for Her Majesty's Revenue & Customs	[2017] UKFTT 131	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Feb 2017	BAILII		2
Southern Motors v Karnataka	[2017] INSC 55	Supreme Court of India	India	18 Jan 2017	LIIofIndia
Wellstead v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances)	[2016] UKFTT 492	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jul 2016	BAILII
Polo Enterprises Australia Pty Ltd v Shire of Broome	[2015] WASCA 201; (2015) 49 WAR 134; (2015) 329 ALR 332; (2015) 209 LGERA 425	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 May 2016	AustLII		12
KRA v Minister for Justice and Equality (No 1)	[2016] IEHC 289	High Court of Ireland	Republic of Ireland	12 May 2016	BAILII		24
Castledine v HMRC	[2016] UKFTT 145	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Mar 2016	BAILII		2
Revenue And Customs v Hancock	[2016] UKUT 81	United Kingdom Upper Tribunal	United Kingdom	18 Feb 2016	BAILII		1
Jharkhand v Tata Steel Ltd	[2016] INSC 147	Supreme Court of India	India	12 Feb 2016	LIIofIndia
Kerala v Ap Mammikutty	[2015] INSC 473	Supreme Court of India	India	1 Jul 2015	LIIofIndia
Opoku-Ware v MIBP	[2015] FCCA 1638; (2015) 297 FLR 416	Federal Circuit Court of Australia	Australia	19 Jun 2015	AustLII		116
M/S Hyder Consulting(UK) Ltd v Governer Orissa Trchief Eng	[2014] INSC 839	Supreme Court of India	India	25 Nov 2014	LIIofIndia
Shirley v HMRC	[2014] UKFTT 1023	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Nov 2014	BAILII		1
Director General, Mauritius Revenue Authority v Paradis Brabant Hotel (Mauritius) (Rev 1)	[2013] UKPC 24	Privy Council	United Kingdom	23 Jul 2013	BAILII
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
Meridien AB Pty Ltd v Jackson	[2013] QCA 121; [2014] 1 Qd R 142	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	21 May 2013	AustLII		12
Taylor v Owners - Strata Plan	[2013] NSWCA 55; (2013) 83 NSWLR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	18 Mar 2013	AustLII		17
F, BV v Magistrates Court of South Australia	[2013] SASCFC 1	Supreme Court of South Australia - Full Court	Australia - South Australia	30 Jan 2013	AustLII		6
DPP v Leys	[2012] VSCA 304; (2012) 44 VR 1; (2012) 296 ALR 96	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Dec 2012	AustLII		102
Special Projects (Qld) Pty Ltd v Simmons	[2012] QCA 205	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	10 Aug 2012	AustLII		7
Rogge v Revenue & Customs (Rev 1)	[2012] UKFTT 49	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2012	BAILII
Ekaton Corporation Pty Ltd v Chapman & Department of Health	[2010] SADC 150	District Court of South Australia	Australia - South Australia	9 Dec 2010	AustLII		17
Linda Seaton v Revenue & Customs	[2010] UKFTT 270	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2010	BAILII
Private Residential Tenancies Board v Judge Linane	[2010] IEHC 476	High Court of Ireland	Republic of Ireland	23 Apr 2010	BAILII		1
Gilbertson v District Council of Grant	[2010] SASC 81	Supreme Court of South Australia	Australia - South Australia	1 Apr 2010	AustLII		1
M/S Grasim Industries Ltd (Cement v West Bengal - CRR	[2009] INWBKOHCA 225		India	2 Apr 2009	LIIofIndia
Harding v Revenue and Customs Commissioners	[2008] EWCA Civ 1164; [2008] BTC 772	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Oct 2008	BAILII		8
Ashoka Kumar Thakur v Union of India	[2008] INSC 616	Supreme Court of India	India	10 Apr 2008	LIIofIndia
Ashoka Kumar Thakur v Union of India	[2008] INSC 614	Supreme Court of India	India	10 Apr 2008	LIIofIndia
HMRC v Bank of Ireland Britain Holdings	[2008] EWCA Civ 58	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2008	BAILII		3
Harding v Revenue and Customs Commissioners	[2008] EWHC 99 (Ch); [2008] BTC 109	High Court of England and Wales	United Kingdom - England and Wales	30 Jan 2008	BAILII		3
Sayed Hoque Siddiquee v Revenue & Customs	[2007] UKVAT V20295	VAT & Duties Tribunals	United Kingdom	10 Aug 2007	BAILII
Ravenscroft v Warltier	[2007] QDC 176; (2008) 28 Qld Lawyer Reps 201	District Court of Queensland	Australia - Queensland	25 May 2007	AustLII
DCC Holdings (UK) Ltd v Revenue & Customs	[2007] UKSPC SPC00611	United Kingdom Special Commissioners of Income Tax	United Kingdom	8 May 2007	BAILII
Lalu Prasad Yadav v Bihar Through Cbi (Ahd) Patna	[2006] INSC 909	Supreme Court of India	India	6 Dec 2006	LIIofIndia
Indian Bank v Ekm Dist Motor Transport Co-Op Society - Op	[2005] INKLHC 144	High Court of Kerala	India - Kerala	23 Dec 2005	LIIofIndia
Sangeeta Singh v Union of India	[2005] INSC 432	Supreme Court of India	India	23 Aug 2005	LIIofIndia
Legal & General Assurance Society Ltd v Revenue and Customs (No 2)	[2005] UKSPC SPC00492	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 Jul 2005	BAILII
Palm Oil Research & Development Board & 1 Lagi Lwn Premium Vegetable Oil SdnBhd - MPRS NO:02-4-2002(W) - MPRS NO:02-5-2002(W)	[2004] MYFC 6	Federal Court of Malaysia	Malaysia	27 Feb 2004	AsianLII
Allock v HM Inspector of Taxes	[2003] UKSC SPC00396	United Kingdom Supreme Court	United Kingdom	29 Dec 2003	BAILII
MasterCard International Incorporated v Reserve Bankof Australia	[2003] FCA 1260	Federal Court of Australia	Australia - Commonwealth	10 Nov 2003	AustLII		2
Lessex Ltd v HM Inspector of Taxes	[2003] UKSC SPC00391	United Kingdom Supreme Court	United Kingdom	6 Nov 2003	BAILII
Motbey v Hollis and Eurobodalla Shire Council	[2003] NSWLEC 40; (2003) 124 LGERA 227	Land and Environment Court of New South Wales	Australia - New South Wales	28 Feb 2003	AustLII		2
Porfiri v Ku-ring-gai Council	[2003] NSWLEC 34; (2003) 124 LGERA 340	Land and Environment Court of New South Wales	Australia - New South Wales	28 Feb 2003	AustLII		1
National Union of Workers and Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia - re Appeal re bargaining agent's fee and union notification clauses - PR926554	[2003] AIRC 28	Australian Industrial Relations Commission	Australia	10 Jan 2003	AustLII
Commissioners of Inland Revenue v Amerada Hess Ltd	[2001] EWHC Ch 450	High Court of England and Wales	United Kingdom - England and Wales	2 Mar 2001	BAILII
Ropaigealach v Barclays Bank Plc	[1998] EWCA Civ 1960	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Dec 1998	BAILII		1
Fry v Ajinvan Pty Ltd	[1998] VCC 3	County Court of Victoria	Australia - Victoria	27 Feb 1998	AustLII
Ratnasingham v Tikiribanda Dassanaike - SLR - 8, Vol 1 of 1998	[1997] LKSC 14; (1998) 1 Sri LR 8	Sri Lankan Supreme Court	Sri Lanka	17 Oct 1997	AsianLII		2
An Blascaod Mor Teo v Commissioners of Public Works	[1996] IEHC 45	High Court of Ireland	Republic of Ireland	18 Dec 1996	BAILII		3
Environment Protection Authority v McConnell Dowell Constructors (Aust) Pty Ltd	[1996] NSWLEC 151	Land and Environment Court of New South Wales	Australia - New South Wales	27 May 1996	AustLII
Murphy v Obst	[1996] VICSC 11; [1996] VicRp 90; [1996] 2 VR 613; (1996) 86 A Crim R 51	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	25 Mar 1996	AustLII		6
Kelsey v Hill	[1994] QCA 5	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	10 Feb 1994	AustLII
Haddad and Tax Agents' Board of Queensland	[1993] AATA 649	Administrative Appeals Tribunal	Australia	27 Sep 1993	AustLII
[1992] Uksscsc CI_253_1992 (7 October 1992)	[1992] UKSSCSC CI_253_1992	Social Security and Child Support Commission	United Kingdom	7 Oct 1992	BAILII
Re Brian Hilton v Commissioner of Taxation	[1992] FCA 459	Federal Court of Australia	Australia - Commonwealth	17 Sep 1992	AustLII
Saraswati v R	[1991] HCA 21; (1991) 172 CLR 1; (1991) 100 ALR 193; 65 ALJR 402; 54 A Crim R 183	High Court of Australia	Australia - Commonwealth	5 Jun 1991	AustLII		653
Sinclair v Brown Coal Liquefaction (Victoria) Pty Ltd	[1992] VicRp 11; [1992] 1 VR 190		Australia - Victoria	17 May 1991	AustLII		4
[1990] Hkca 168 (15 June 1990)	[1990] HKCA 168	Hong Kong Court of Appeal	Hong Kong	15 Jun 1990	HKLII
Attorney General v Wong Chi Ming	[1988] HKCFI 5; [1988] HKC 808	Hong Kong Court of First Instance	Hong Kong	12 May 1988	HKLII
[1988] Hkcfi 151 (12 May 1988)	[1988] HKCFI 151	Hong Kong Court of First Instance	Hong Kong	12 May 1988	HKLII
[1988] Hkcfi 152 (12 May 1988)	[1988] HKCFI 152	Hong Kong Court of First Instance	Hong Kong	12 May 1988	HKLII
[1988] Hkcfi 153 (12 May 1988)	[1988] HKCFI 153	Hong Kong Court of First Instance	Hong Kong	12 May 1988	HKLII
David Hardy Glynn v Commissioner of Inland Revenue	[1988] HKCFI 40	Hong Kong Court of First Instance	Hong Kong	8 Mar 1988	HKLII
[1988] Hkcfi 78 (8 March 1988)	[1988] HKCFI 78	Hong Kong Court of First Instance	Hong Kong	8 Mar 1988	HKLII
[1984] Hkcfi 229 (3 July 1984)	[1984] HKCFI 229	Hong Kong Court of First Instance	Hong Kong	3 Jul 1984	HKLII
Banque Nationale De Paris Hong Kong Branch v Commissioner of Inland Revenue	[1984] HKCFI 365	Hong Kong Court of First Instance	Hong Kong	3 Jul 1984	HKLII
KP Varghese v the Income Tax Officer, Ernakulam, & Anr	[1981] INSC 160; (1981) 4 SCC 173; [1982] 1 SCR 629; [1981] SCC (Tax) 293; 1981 3 SCALE 1315; AIR 1981 SC 1922	Supreme Court of India	India	4 Sep 1981	LIIofIndia		70
PLAR No 1 of 1980; Request by Principal Legal Adviser on a Point of Law arising in a case where a Person tried upon Indictment has been Acquitted	[1980] PGLawRp 326		Papua New Guinea	10 Oct 1980	PacLII
Tora v Reginam	[1978] FJCA 20	Court of Appeal of Fiji	Fiji	28 Jul 1978	PacLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
- Receiving Stolen Property, Report on (LRC 23-1987)	[1987] IELRC 3	Irish Law Reform Commission	Republic of Ireland	circa 1987	BAILII