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Inland Revenue Commissioners v Joiner     25

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		280
Stamps, Commissioner of v Telegraph Investment Co Pty Ltd	[1995] HCA 44; (1995) 184 CLR 453; (1995) 133 ALR 130; (1995) 70 ALJR 155; 32 ATR 405	High Court of Australia	Australia - Commonwealth	21 Dec 1995	AustLII		150
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII		79
Seafarers' Retirement Fund Pty Ltd v Oppenhuis	[1999] FCA 1683; (1999) 94 FCR 594	Federal Court of Australia	Australia - Commonwealth	3 Dec 1999	AustLII		33
FCT v Students World (Aust) Pty Ltd	[1978] HCA 1; (1978) 138 CLR 251; 18 ALR 599; 8 ATR 356; 52 ALJR 298	High Court of Australia	Australia - Commonwealth	22 Feb 1978	AustLII		30
Woodyatt and Minister for Corrective Services	[1995] QICmr 1; (1995) 2 QAR 383	Queensland Information Commissioner	Australia - Queensland	13 Feb 1995	AustLII		19
FCT v Cooper Brookes (Wollongong) Pty Ltd	[1979] FCA 45; (1979) 25 ALR 511; 41 FLR 277; (1979) 10 ATR 128	Federal Court of Australia	Australia - Commonwealth	15 Aug 1979	AustLII		18
Forsyth v Rodda	[1989] FCA 312; (1989) 87 ALR 699; (1989) 42 A Crim R 197	Federal Court of Australia	Australia - Commonwealth	11 Aug 1989	AustLII		10
IRC v Trustees of the Sema Group Pension Scheme	[2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2002	BAILII		7
Netley v HM Revenue & Customs	[2017] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 May 2017	BAILII		5
Inland Revenue Commissioners v Laird Group plc	[2003] UKHL 54; [2003] 4 All ER 669; [2003] All ER (D) 261; [2003] 1 WLR 2476; [2003] STI 1821; [2003] BTC 385; 75 Tax Cas 399	House of Lords	United Kingdom	16 Oct 2003	BAILII		5
Prior v The Commissioner of Police of the Metropolis	[2021] EWHC 2672 (QB); [2022] ICR 398	High Court of England and Wales	United Kingdom - England and Wales	8 Oct 2021	BAILII		3
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)	[2022] UKUT 314	United Kingdom Upper Tribunal	United Kingdom	25 Nov 2022	BAILII		2
Argentum Exploration Ltd v The Silver and All Persons Claiming To Be Interested In And/or To Have Rights In Respect Of, the Silver	[2022] EWCA Civ 1318	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Oct 2022	BAILII		2
Kwik-Fit Group Ltd v Revenue And Customs	[2024] EWCA Civ 434	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2024	BAILII		1
Shirley v HMRC	[2014] UKFTT 1023	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Nov 2014	BAILII		1
R (Kambadzi) v SSHD	[2011] UKSC 32	United Kingdom Supreme Court	United Kingdom	6 Jul 2011	BAILII		1
Cantrell v Wycombe District Council	[2008] EWCA Civ 866	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jul 2008	BAILII		1
Commissioners of Inland Revenue v Laird	[2002] EWCA Civ 576	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2002	BAILII		1
Prior v Commissioner of Police of the Metropolis (Rev1)	[2023] EWCA Civ 32	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jan 2023	BAILII
Ebsworth v Revenue & Customs	[2009] UKFTT 199	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jul 2009	BAILII
Tee v Inspector Of Taxes	[2002] UKSC SPC00324	United Kingdom Supreme Court	United Kingdom	18 Apr 2002	BAILII
Spath Holme Ltd, R (on the application of) v Secretary of State for the Environment, Transport & Regions	[1999] EWCA Civ 534	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jan 1999	BAILII
[1992] Hkcfi 36 (30 January 1992)	[1992] HKCFI 36	Hong Kong Court of First Instance	Hong Kong	30 Jan 1992	HKLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?"	(2000) 3 Journal of Australian Taxation 35	Barkoczy, Stephen	Australia	circa 2000	AustLII		2