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| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd | [2024] EWCA Civ 720 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Jun 2024 | BAILII |
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| 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 |
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| BCM Cayman LP v Commissioners for His Majesty's Revenue and Customs | [2023] EWCA Civ 1179 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 12 Oct 2023 | BAILII |
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| Altrad Services Ltd v Commissioners for His Majesty's Revenue and Customs | [2023] EWCA Civ 474 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 May 2023 | BAILII |
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2 |
| Trustees of the Morrison 2002 Maintenance Trust v Revenue And Customs | [2019] EWCA Civ 93 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Feb 2019 | BAILII |
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| Samarkand Film Partnership No 3 v HMRC | [2017] EWCA Civ 77 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 24 Feb 2017 | BAILII |
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18 |
| Chappell v HMRC | [2016] EWCA Civ 809 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 4 Aug 2016 | BAILII |
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1 |
| DMWSHZ Its v HMRC | [2015] EWCA Civ 1036 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Oct 2015 | BAILII |
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3 |
| Eclipse Film Partners No 35 LLP v HMRC | [2015] EWCA Civ 95 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Feb 2015 | BAILII |
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18 |
| HMRC v Ubs AG; DB Group Services (UK) Ltd v HMRC | [2014] EWCA Civ 452 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 16 Apr 2014 | BAILII |
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2 |
| HMRC v PA Holdings Ltd | [2011] EWCA Civ 1414 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Nov 2011 | BAILII |
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12 |
| Astall v HMRC |
[2009] EWCA Civ 1010; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 9 Oct 2009 | BAILII |
|
24 |
| Stuart Peters Ltd v Bell |
[2009] EWCA Civ 938; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 May 2009 | BAILII |
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2 |
| Alimahomed v Revenue and Customs (INCOME TAX - Remittance Basis of taxation) | [2024] UKFTT 432 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 May 2024 | BAILII |
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| Lynx Forecourt Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - receipt by an employee of an interest in securities) | [2024] UKFTT 278 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Mar 2024 | BAILII |
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| Gala Film Partners, LLP v Revenue & Customs (Procedure) | [2023] UKFTT 699 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Aug 2023 | BAILII |
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| Executors of the Estate of Linington v HMRC | [2023] UKFTT 89 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jan 2023 | BAILII |
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1 |
| TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips) | [2022] UKFTT 408 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Nov 2022 | BAILII |
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1 |
| Mathur v HMRC | [2022] UKFTT 88 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2022 | BAILII |
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1 |
| Odey Asset Management LLP v HMRC | [2021] UKFTT 31 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2021 | BAILII |
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1 |
| Clipperton v Revenue & Customs (INCOME TAX - settlements legislation) | [2021] UKFTT 12 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2021 | BAILII |
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1 |
| Padfield v Revenue & Customs (CAPITAL GAINS TAX AND INCOME TAX - whether a loss arising as a result of two forward contracts over securities) | [2020] UKFTT 513 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Dec 2020 | BAILII |
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| BCM Cayman LP v HMRC | [2020] UKFTT 298 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jul 2020 | BAILII |
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4 |
| Dunsby v HMRC | [2020] UKFTT 271 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2020 | BAILII |
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3 |
| Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading) | [2020] UKFTT 227 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 May 2020 | BAILII |
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| Cape Industrial Services Ltd v Revenue & Customs (CORPORATION TAX - on a purposive construction of s 11) | [2020] UKFTT 162 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Mar 2020 | BAILII |
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| Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts) | [2019] UKFTT 744 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Dec 2019 | BAILII |
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1 |
| Albert House Property Finance PCC Ltd v Revenue & Customs (SDLT - withdrawal of appeals) | [2019] UKFTT 732 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Dec 2019 | BAILII |
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2 |
| Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH v HMRC | [2019] UKFTT 262 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Apr 2019 | BAILII |
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3 |
| Andrew v HMRC | [2019] UKFTT 177 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Mar 2019 | BAILII |
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2 |
| Petrol Services Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) | [2018] UKFTT 773 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Dec 2018 | BAILII |
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| Nader v Revenue & Customs (INHERITANCE TAX : Trusts) | [2018] UKFTT 294 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 May 2018 | BAILII |
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2 |
| Marathon Oil UK, LLC v HMRC | [2017] UKFTT 822 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Nov 2017 | BAILII |
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3 |
| Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses) | [2017] UKFTT 754 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Oct 2017 | BAILII |
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1 |
| OCO Ltd and Toughglaze (UK) Ltd v HMRC | [2017] UKFTT 589 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Jul 2017 | BAILII |
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2 |
| White v HMRC | [2016] UKFTT 802 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Nov 2016 | BAILII |
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1 |
| Salinger and Kirby v HMRC   | [2016] UKFTT 677 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Oct 2016 | BAILII |
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3 |
| Cyclops Electronics Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) | [2016] UKFTT 487 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jul 2016 | BAILII |
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| Flix Innovations Ltd v Revenue & Customs (INCOME TAX : enterprise investment scheme) | [2015] UKFTT 558 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Nov 2015 | BAILII |
|
1 |
| Ames v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) | [2015] UKFTT 337 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Jul 2015 | BAILII |
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2 |
| Gemsupa Ltd & Anorv Revenue & Customs | [2015] UKFTT 97 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Mar 2015 | BAILII |
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1 |
| Anthony Hancock & Tracy Lee Hancock v The Commissionnners for Revenue & Customs | [2014] UKFTT 695 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Jul 2014 | BAILII |
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| Robert Rusling v Revenue & Customs | [2014] UKFTT 692 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Jul 2014 | BAILII |
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| William Ferguson v Revenue & Customs | [2014] UKFTT 433 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 May 2014 | BAILII |
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3 |
| Flanagan v HMRC | [2014] UKFTT 175 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Feb 2014 | BAILII |
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9 |
| RKW Ltd v Revenue & Customs | [2014] UKFTT 151 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jan 2014 | BAILII |
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1 |
| LM Ferro Ltd v Revenue & Customs | [2013] UKFTT 463 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Aug 2013 | BAILII |
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| Peninsular & Oriental Steam Navigation Co v Revenue & Customs | [2013] UKFTT 322 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 May 2013 | BAILII |
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1 |
| Blenheims Estate and Asset Management Ltd v Revenue & Customs | [2013] UKFTT 290 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 May 2013 | BAILII |
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1 |
| Bretten v Revenue and Customs Commissioners | [2013] UKFTT 189 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Mar 2013 | BAILII |
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2 |
| DMWSHNZ Ltd v Revenue & Customs | [2013] UKFTT 37 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Dec 2012 | BAILII |
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2 |
| Murray Group Holdings v HMRC | [2012] UKFTT 692 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Oct 2012 | BAILII |
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5 |
| Sloane Robinson Investment Services Ltd v Revenue & Customs | [2012] UKFTT 451 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Jul 2012 | BAILII |
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4 |
| Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners | [2012] UKFTT 270 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Apr 2012 | BAILII |
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6 |
| James Albert McLaughlin v The Commissioners Revenue & Customs | [2012] UKFTT 174 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Mar 2012 | BAILII |
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| Rogge v Revenue & Customs (Rev 1) | [2012] UKFTT 49 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2012 | BAILII |
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| Parastream Ltd v Revenue & Customs | [2011] UKFTT 414 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2011 | BAILII |
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| Harris Family Charitable Trust) v Revenue & Customs | [2010] UKFTT 385 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Aug 2010 | BAILII |
|
1 |
| Howard Peter Schofield v Revenue & Customs | [2010] UKFTT 196 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Apr 2010 | BAILII |
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| Mr R J Taylor Mr N Haimendorf v Revenue & Customs | [2010] UKFTT 115 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Mar 2010 | BAILII |
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| Andrew Berry v Revenue & Customs | [2009] UKFTT 386 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Dec 2009 | BAILII |
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2 |
| Pendragon Plc v Revenue & Customs | [2009] UKFTT 192 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Jul 2009 | BAILII |
|
2 |
| PA Holdings Ltd v R & CC |
[2009] UKFTT 95; |
First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 May 2009 | BAILII |
|
5 |
| Altus Group (UK) Ltd v Baker Tilly | [2015] EWHC 12 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 7 Jan 2015 | BAILII |
|
9 |
| Mayes v Revenue and Customs Comrs |
[2009] EWHC 2443 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 8 Oct 2009 | BAILII |
|
12 |
| Homeserve Membership Ltd v Revenue and Customs |
[2009] EWHC 1311 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 18 Jun 2009 | BAILII |
|
1 |
| HM Revenue & Customs v Prizedome Ltd |
[2008] EWHC 19 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 18 Jan 2008 | BAILII |
|
1 |
| Barclays Mercantile Business Finance Ltd v Mawson |
[2004] UKHL 51; |
House of Lords | United Kingdom | 25 Nov 2004 | BAILII |
|
203 |
| DPP v Lagesse (Mauritius) | [2020] UKPC 16 | Privy Council | United Kingdom | 15 Jun 2020 | BAILII |
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| Advocate General for Scotland v A Decision of The Upper Tribunal, Re Assessments to Tax Made on Murray Group Holdings Ltd | [2015] ScotCS CSIH_77 | Scottish Court of Session | United Kingdom - Scotland | 4 Nov 2015 | BAILII |
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| Aberdeen Asset Management Plc v HM Revenue and Customs | [2013] ScotCS CSIH_84 | Scottish Court of Session | United Kingdom - Scotland | 23 Oct 2013 | BAILII |
|
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| Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue |
[2007] WASC 155; |
Supreme Court of Western Australia | Australia - Western Australia | 24 Jul 2007 | AustLII |
|
5 |
| Group Services Ltd(3) v Revenue & Customs | [2008] UKSPC SPC00727 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 18 Dec 2008 | BAILII |
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| Bayfine UK Products Bayfine UK v Revenue & Customs | [2008] UKSPC SPC00719 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 19 Nov 2008 | BAILII |
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| Mrs J Keenan v Revenue & Customs | [2008] UKSPC SPC00718 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 12 Nov 2008 | BAILII |
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| Astall v Revenue & Customs Rev 1 | [2007] UKSPC SPC00628 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 14 Aug 2007 | BAILII |
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| Drummond v Revenue & Customs | [2007] UKSPC SPC00617 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 5 Jul 2007 | BAILII |
|
1 |
| Spectrum Computer Supplies Ltd v Revenue & Customs | [2006] UKSPC SPC00559 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 22 Aug 2006 | BAILII |
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| John Irving v Revenue & Customs | [2006] UKSPC SPC00526 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 23 Mar 2006 | BAILII |
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| Rossendale Borough Council v Hurstwood Properties (A) Ltd |
[2021] UKSC 16; |
United Kingdom Supreme Court | United Kingdom | 14 May 2021 | BAILII |
|
43 |
| Balhousie Holdings Ltd v HMRC | [2021] UKSC 11 | United Kingdom Supreme Court | United Kingdom | 31 Mar 2021 | BAILII |
|
2 |
| Revenue and Customs Commissioners |
[2011] UKSC 19; |
United Kingdom Supreme Court | United Kingdom | 11 May 2011 | BAILII |
|
108 |
| Watts v Revenue and Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips) | [2024] UKUT 168 | United Kingdom Upper Tribunal | United Kingdom | 12 Jun 2024 | BAILII |
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| Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions) | [2022] UKUT 351 | United Kingdom Upper Tribunal | United Kingdom | 20 Dec 2022 | BAILII |
|
3 |
| Revenue and Customs | [2022] UKUT 185 | United Kingdom Upper Tribunal | United Kingdom | 12 Jul 2022 | BAILII |
|
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| Mark Dunsby v Revenue and Customs | [2021] UKUT 289 | United Kingdom Upper Tribunal | United Kingdom | 23 Nov 2021 | BAILII |
|
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| Thomas William Good v Revenue and Customs | [2021] UKUT 281 | United Kingdom Upper Tribunal | United Kingdom | 18 Nov 2021 | BAILII |
|
1 |
| Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs | [2021] UKUT 100 | United Kingdom Upper Tribunal | United Kingdom | 28 Apr 2021 | BAILII |
|
1 |
| First De Sales Ltd Partnership v HMRC |
[2018] UKUT 396; |
United Kingdom Upper Tribunal | United Kingdom | 27 Nov 2018 | BAILII |
|
28 |
| Bishopsgate Parking (No 2) Ltd v Welsh Ministers |
[2012] UKUT 22; |
United Kingdom Upper Tribunal | United Kingdom | 3 May 2012 | BAILII |
|
8 |
| Taylor & Haimendorf | [2010] UKUT 417 | United Kingdom Upper Tribunal | United Kingdom | 23 Nov 2010 | BAILII |
|
1 |
| Burton | [2010] UKUT 252 | United Kingdom Upper Tribunal | United Kingdom | 22 Jul 2010 | BAILII |
|
3 |
| Legislation Name | Provision |
| Criminal Appeal Rules (NSW) | s42 |