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R v Commissioners of Inland Revenue; Ex parte Newfields Developments Ltd   flag  10

[2001] UKHL 27; [2001] 4 All ER 400; [2001] 1 WLR 1111; [2001] STI 851; [2001] BTC 196; 73 Tax Cas 532
House of Lords
United Kingdom
23rd May, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Waterside Escapes Ltd v Revenue & Customs (SDLT - higher threshold interest - relief for a qualifying property rental business) [2020] UKFTT 404 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2020 BAILII flag 1
Reeves v HMRC [2018] UKUT 293 United Kingdom Upper Tribunal United Kingdom 26 Sep 2018 BAILII flag 5
Commissioners [2017] UKFTT 782 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Oct 2017 BAILII flag 2
Jacobs Construction Holdings Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2016] UKFTT 555 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Aug 2016 BAILII flag
Kaur, R (on the application of) v Ilex Tribunal [2010] EWHC 3321 (Admin) High Court of England and Wales United Kingdom - England and Wales 23 Nov 2010 BAILII flag 2
Kellogg Brown & Root Holdings (UK) Ltd v HMRC [2010] EWCA Civ 118 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2010 BAILII flag 5
Kellogg Brown & Root Holdings Ltd v Revenue & Customs [2008] UKSPC SPC00693 United Kingdom Special Commissioners of Income Tax United Kingdom 18 Jun 2008 BAILII flag
[2007] Hkcfi 826 (10 August 2007) [2007] HKCFI 826 Hong Kong Court of First Instance Hong Kong 10 Aug 2007 HKLII flag
Gascoines Group Ltd v HMRC [2004] EWHC 640 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Mar 2004 BAILII flag 3

Legislation Cited

Legislation Name Provision
Finance Act 1937
Finance Act 1965 s13
Finance Act 1972 s13

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