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Jerome v Kelly (Inspector of Taxes)   flag  54

[2004] UKHL 25; [2004] 2 All ER 835; [2005] IP & T 211; [2005] RPC 10; [2004] 1 WLR 1409; [2004] All ER (D) 168; [2004] STI 1201; [2004] WTLR 681; [2005] HRLR 38; [2005] UKHRR 939; [2004] BTC 176; 76 Tax Cas 147; [2005] 2 AC 738
House of Lords
United Kingdom
13th May, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cooke v Revenue And Customs (Entrpreneurs' relief - mistake) [2024] UKFTT 272 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2024 BAILII flag
Delaney v Revenue and Customs (CAPITAL GAINS TAX - claim to entrepreneurs' relief for goodwill on transfer from individual to close Co) [2024] UKFTT 214 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2024 BAILII flag
Queensland v Morecroft [2024] QCA 11 Supreme Court of Queensland - Court of Appeal Australia - Queensland 9 Feb 2024 AustLII flag 1
Birmingham City Council v Jones [2023] UKSC 27; [2024] AC 168; [2023] 3 WLR 343 United Kingdom Supreme Court United Kingdom 19 Jul 2023 BAILII flag 11
Executors of Elborne v Revenue And Customs (INHERITANCE TAX - the deceased entered into an agreement to sell her home to the trustees of a trust for the benefit of her children) [2023] UKFTT 626 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2023 BAILII flag
Prescott Place Freeholder Ltd v Batin [2023] EWHC 1445 (Ch) High Court of England and Wales United Kingdom - England and Wales 14 Jun 2023 BAILII flag 2
Bailey , R (On the Application Of) v Secretary of State for Justice [2023] EWHC 821 (Admin) High Court of England and Wales United Kingdom - England and Wales 5 Apr 2023 BAILII flag 2
R (Bailey) v Secretary of State for Justice [2023] EWHC 555 (Admin); [2023] 1 WLR 2519 High Court of England and Wales United Kingdom - England and Wales 15 Mar 2023 BAILII flag 6
Hush Brasseries Ltd v Rlukref Nominees (UK) One Ltd [2022] EWHC 3018 (Ch) High Court of England and Wales United Kingdom - England and Wales 1 Dec 2022 BAILII flag 1
La Micro Group (UK) Ltd v LA Micro Group Inc [2022] EWHC 1304 (Ch) High Court of England and Wales United Kingdom - England and Wales 27 May 2022 BAILII flag 2
Thomas o'Leary for Judicial Review of a Decision of the Parole Board for Scotland [2022] ScotCS CSOH_13 Scottish Court of Session United Kingdom - Scotland 2 Feb 2022 BAILII flag
Morton v Morton [2022] EWHC 163 (Ch) High Court of England and Wales United Kingdom - England and Wales 27 Jan 2022 BAILII flag 4
Austin, R (On the Application Of) v Parole Board for England and Wales [2022] EWHC 63 (Admin) High Court of England and Wales United Kingdom - England and Wales 17 Jan 2022 BAILII flag 1
Illumina Cambridge Ltd v Latvia MGI Tech SIA [2021] EWCA Civ 1924 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Dec 2021 BAILII flag 1
LA Micro Group (UK) v LA Micro Group [2021] EWCA Civ 1429; [2022] 1 WLR 336 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Oct 2021 BAILII flag 8
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building) [2021] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2021 BAILII flag 1
Nicoventures v Philip Morris [2021] EWHC 1977 (Pat) High Court of England and Wales United Kingdom - England and Wales 14 Jul 2021 BAILII flag 3
Chen Yuet WA Eva v Chan Ho Hei [2021] HKDC 665 Hong Kong District Court Hong Kong 7 Jun 2021 HKLII flag
Serious Fraud Office v Litigation Capital Ltd [2021] EWHC 1272 (Comm) High Court of England and Wales United Kingdom - England and Wales 18 May 2021 BAILII flag 16
R (Gifford-Hull) v Parole Board [2021] EWHC 128 (Admin) High Court of England and Wales United Kingdom - England and Wales 28 Jan 2021 BAILII flag 3
Super Vision Resources Ltd BVI Registered No 1810534 v AC Holdings Co Pty Ltd [2020] NSWCA 319 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 10 Dec 2020 AustLII flag 8
Ku Kwok Ying v Ku Kwok Ming & others [2020] HKCFI 3023 Hong Kong Court of First Instance Hong Kong 1 Dec 2020 HKLII flag 1
Reactec Ltd Against Curotec Team Ltd [2020] ScotCS CSOH_77 Scottish Court of Session United Kingdom - Scotland 31 Jul 2020 BAILII flag
Brake v Swift [2020] EWHC 1810 (Ch); [2020] 4 WLR 113 High Court of England and Wales United Kingdom - England and Wales 13 Jul 2020 BAILII flag 13
Ezair v Conn [2020] EWCA Civ 687 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Jun 2020 BAILII flag 4
Bhiki v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Disposal) [2020] UKFTT 243 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 May 2020 BAILII flag
F v The Responsible Body for W School [2020] UKUT 112 United Kingdom Upper Tribunal United Kingdom 6 Apr 2020 BAILII flag
Shelford v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme") [2020] UKFTT 53 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jan 2020 BAILII flag
Mui So Bing v Wan Chi Shing [2019] HKCA 1341; [2020] 1 HKC 85 Hong Kong Court of Appeal Hong Kong 4 Dec 2019 HKLII flag 9
Higgins v HMRC [2019] EWCA Civ 1860 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Nov 2019 BAILII flag 3
Moeke v South Waikato District Council [2019] NZHC 2282; (2019) 20 NZCPR 385 High Court of New Zealand New Zealand 12 Sep 2019 NZLII flag 9
Conn v Ezair, Re Charlotte Street Properties [2019] EWHC 1722 (Ch) High Court of England and Wales United Kingdom - England and Wales 4 Jul 2019 BAILII flag 3
AP v Minister for Justice [2019] IESC 47; [2019] 3 IR 317; [2019] 2 ILRM 377 Supreme Court of Ireland Republic of Ireland 31 May 2019 BAILII flag 24
Garmin v Koninklijke Philips [2019] EWHC 107 (Ch) High Court of England and Wales United Kingdom - England and Wales 29 Jan 2019 BAILII flag 7
Abdule v The Foreign and Commonwealth Office [2018] EWHC 3594 (QB) High Court of England and Wales United Kingdom - England and Wales 21 Dec 2018 BAILII flag 1
Hymanson v HMRC [2018] UKFTT 667 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2018 BAILII flag 2
George v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) [2018] UKFTT 509 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Aug 2018 BAILII flag
Fisher and Paykel Healthcare Ltd v ResMed Ltd [2017] EWHC 2748 (Ch) High Court of England and Wales United Kingdom - England and Wales 10 Nov 2017 BAILII flag 2
R (Howard League for Penal Reform) v Lord Chancellor [2017] EWCA Civ 244; [2017] 4 WLR 92 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Apr 2017 BAILII flag 23
Baker v Craggs [2016] EWHC 3250 (Ch) High Court of England and Wales United Kingdom - England and Wales 15 Dec 2016 BAILII flag 3
Resmed Ltd v Fisher & Paykel Healthcare Ltd [2016] NZIPOPAT 29 New Zealand Intellectual Property Office - Patents Decisions New Zealand 9 Dec 2016 NZLII flag
Glaxo Wellcome UK Ltd (t/a Allen & Hanburys) v Sandoz Ltd [2016] EWHC 2743 (Ch) High Court of England and Wales United Kingdom - England and Wales 2 Nov 2016 BAILII flag 2
Thoratec Europe Ltd v AIS GmbH Aachen Innovative Solutions [2016] EWHC 2637 (Pat) High Court of England and Wales United Kingdom - England and Wales 28 Oct 2016 BAILII flag 2
Assa Abloy New Zealand Ltd v Allegion (New Zealand) Ltd [2016] NZHC 1738 High Court of New Zealand New Zealand 29 Jul 2016 NZLII flag 2
Mohammed, R (On the Application Of) v Secretary of State for the Home Department [2016] EWHC 447 (Admin) High Court of England and Wales United Kingdom - England and Wales 3 Mar 2016 BAILII flag 2
æ ‰é å ³æ ¨ ç „ º‹å® [2015] HKCA 333 Hong Kong Court of Appeal Hong Kong 6 Aug 2015 HKLII flag
Vanuatu Ltd (Unelco) v Republic of Vanuatu [2015] VUSC 97 Supreme Court of Vanuatu Vanuatu 29 Jul 2015 PacLII flag
Sino, R (on the application of) v Secretary of State for the Home Department (Rev 2) [2015] EWHC 1831 (Admin) High Court of England and Wales United Kingdom - England and Wales 25 Jun 2015 BAILII flag 2
Maharaj v Johnson [2015] UKPC 28; [2015] PNLR 27 Privy Council United Kingdom 15 Jun 2015 BAILII flag 26
Golden Mile Property Investments Pty Ltd (in liq) v Cudgegong Australia Pty Ltd [2015] NSWCA 100; (2015) 319 ALR 151; (2015) 89 NSWLR 237; (2015) 105 ACSR 605; (2015) 18 BPR 35,407 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Apr 2015 AustLII flag 23
Vertical Leisure Ltd v Poleplus Ltd [2015] EWHC 841 (IPEC) High Court of England and Wales United Kingdom - England and Wales 27 Mar 2015 BAILII flag 20
R (B) v Westminster Magistrates' Court [2014] UKSC 59; [2015] AC 1195 United Kingdom Supreme Court United Kingdom 5 Nov 2014 BAILII flag 16
Scott v Southern Pacific Mortgages Ltd [2014] UKSC 52; [2015] AC 385; [2015] 1 All ER 277 United Kingdom Supreme Court United Kingdom 22 Oct 2014 BAILII flag 25
Marsh v Australian Capital Territory [2014] ACTSC 81; (2014) 288 FLR 116 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 7 May 2014 AustLII flag 3
Quadracolour Ltd v Crown Estate Commissioners [2013] EWHC 4842 (Ch) High Court of England and Wales United Kingdom - England and Wales 11 Dec 2013 BAILII flag 4
F v Security Service [2013] EWHC 3402 (QB); [2014] 1 WLR 1699 High Court of England and Wales United Kingdom - England and Wales 7 Nov 2013 BAILII flag 14
Hksar v Tsang Wai Lun Wayland [2013] HKCFA 77 Hong Kong Court of Final Appeal Hong Kong 21 Aug 2013 HKLII flag
Bank Mellat v HM Treasury (No 2) [2013] UKSC 38; [2014] 1 AC 700 United Kingdom Supreme Court United Kingdom 19 Jun 2013 BAILII flag 76
Cain, R (In the Application of) v Secretary of State for Justice [2013] EWHC 900 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Apr 2013 BAILII flag 1
R (McGetrick) v Parole Board [2013] EWCA Civ 182; [2013] 1 WLR 2064 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Mar 2013 BAILII flag 6
M, R (on the application of) v The Parole Board and Secretary of State for Justice [2013] EWHC 141 (Admin) High Court of England and Wales United Kingdom - England and Wales 5 Feb 2013 BAILII flag 2
Environmental Recycling Technologies Plc v Upcycle Holdings Ltd [2013] EWPCC 4 England and Wales Patents County Court United Kingdom - England and Wales 5 Feb 2013 BAILII flag 1
Re C [2012] NICA 47; [2013] NI 221 Court of Appeal in Northern Ireland United Kingdom - Northern Ireland 17 Oct 2012 BAILII flag 25
Body Corporate 396711 v Sentinel Management Ltd [2012] NZHC 1957; (2012) 13 NZCPR 418 High Court of New Zealand New Zealand 8 Aug 2012 NZLII flag 8
R (McGetrick) v Parole Board [2012] EWHC 882 (Admin); [2012] 1 WLR 2488; [2012] All ER (D) 39 High Court of England and Wales United Kingdom - England and Wales 4 Apr 2012 BAILII flag 8
Mortgage Business plc v O'Shaughnessy [2012] EWCA Civ 17; [2012] 1 WLR 1521 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Jan 2012 BAILII flag 5
British Union for the Abolition of Vivisection v IC & Newcastle University (Freedom of Information Act 2000) [2011] UKFTT EA_2010_0064 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Nov 2011 BAILII flag
Tropicana Products Inc v Bucher Alimentech Ltd [2011] NZIPOPAT 14 New Zealand Intellectual Property Office - Patents Decisions New Zealand 3 Oct 2011 NZLII flag 1
New South Wales v Public Transport Ticketing Corporation (No 3) [2011] NSWCA 200; (2011) 81 NSWLR 394 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Jul 2011 AustLII flag 16
Al Rawi v Security Service [2011] UKSC 34; [2012] 1 AC 531; [2012] 1 All ER 1; [2011] 3 WLR 388 United Kingdom Supreme Court United Kingdom 13 Jul 2011 BAILII flag 216
Tariq v Home Office [2011] UKSC 35; [2012] 1 AC 452; [2012] 1 All ER 58; [2011] 3 WLR 322; [2011] All ER (D) 108 United Kingdom Supreme Court United Kingdom 13 Jul 2011 BAILII flag 58
R (Kambadzi) v Secretary of State for the Home Department [2011] UKSC 23; [2011] 4 All ER 975; [2011] 1 WLR 1299; [2011] All ER (D) 244 United Kingdom Supreme Court United Kingdom 25 May 2011 BAILII flag 175
H Lundbeck A/S v Norpharma SpA [2011] EWHC 907 (Pat); [2011] RPC 23 High Court of England and Wales United Kingdom - England and Wales 14 Apr 2011 BAILII flag 6
Assa Abloy New Zealand Ltd v Aluminium Systems NZ Ltd HC Wellington CIV-2010-485-2 [2011] NZHC 183 High Court of New Zealand New Zealand 7 Mar 2011 NZLII flag
Duffy (Colin) ' Application (No 2) [2011] NIQB 16 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 24 Feb 2011 BAILII flag
Verathon Medical v Aircraft Medical [2011] ScotCS CSOH_19 Scottish Court of Session United Kingdom - Scotland 1 Feb 2011 BAILII flag
Torrens Transit v WorkCover [2010] SAWLRP 8 South Australian WorkCover Levy Review Panel Australia - South Australia 28 Oct 2010 AustLII flag 3
W (Algeria) v Secretary of State for the Home Department [2010] EWCA Civ 898 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jul 2010 BAILII flag 11
Sher v Chief Constable of Greater Manchester Police [2010] EWHC 1859 (Admin); [2011] 2 All ER 364 High Court of England and Wales United Kingdom - England and Wales 21 Jul 2010 BAILII flag 5
A (A Child) v The Chief Constable of Dorset Police [2010] EWHC 1748 (Admin) High Court of England and Wales United Kingdom - England and Wales 16 Jul 2010 BAILII flag 1
Arthurs' (Brian and Paula) Application [2010] NIQB 75 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 30 Jun 2010 BAILII flag 3
Bank Mellat v Her Majesty's Treasury [2010] EWCA Civ 483; [2010] UKHRR 760; [2010] 3 WLR 1090 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 May 2010 BAILII flag 7
Al Rawi v Security Service [2010] EWCA Civ 482; [2010] 4 All ER 559; [2010] 3 WLR 1069 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 May 2010 BAILII flag 39
Secretary of State for the Home Department v AF [2010] EWHC 42 (Admin) High Court of England and Wales United Kingdom - England and Wales 18 Jan 2010 BAILII flag 1
Al Rawi v The Security Service [2009] EWHC 2959 (QB) High Court of England and Wales United Kingdom - England and Wales 18 Nov 2009 BAILII flag 4
Totani v South Australia [2009] SASC 301; (2009) 105 SASR 244; (2009) 231 FLR 422; (2009) 259 ALR 673 Supreme Court of South Australia Australia - South Australia 25 Sep 2009 AustLII flag 22
PNPF Trust Co Ltd v Taylor [2009] EWHC 1693 (Ch) High Court of England and Wales United Kingdom - England and Wales 10 Jul 2009 BAILII flag 6
Secretary of State for the Home Department v AV (No 3); Same v AN; Same v AE [2009] UKHL 28; [2010] 2 AC 269; [2009] 3 All ER 643; [2009] 3 WLR 74; [2009] HRLR 26; [2009] All ER (D) 84 House of Lords United Kingdom 10 Jun 2009 BAILII flag 162
R (AHK) v Secretary of State for the Home Department [2009] EWCA Civ 287; [2009] 1 WLR 2049; [2009] All ER (D) 35 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Apr 2009 BAILII flag 21
RB (Algeria) v Secretary of State for the Home Department [2009] UKHL 10; [2010] 2 AC 110; [2009] 4 All ER 1045; [2009] 2 WLR 512 House of Lords United Kingdom 18 Feb 2009 BAILII flag 86
K-Generation Pty Ltd v Liquor Licensing Court [2009] HCA 4; (2009) 237 CLR 501; (2009) 252 ALR 471; (2009) 83 ALJR 327; (2009) 192 A Crim R 501 High Court of Australia Australia - Commonwealth 2 Feb 2009 AustLII flag 290
Dorset Healthcare NHS Foundation Trust v MH [2009] UKUT 4 United Kingdom Upper Tribunal United Kingdom 8 Jan 2009 BAILII flag 40
Underwood v HMRC [2008] EWCA Civ 1423 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Dec 2008 BAILII flag 3
Othman v Secretary of State for the Home Department [2008] UKSIAC 15_2005 United Kingdom Special Immigrations Appeals Commission United Kingdom 2 Dec 2008 BAILII flag
Roberts, R (on the application of) v The Parole Board for England and Wales [2008] EWHC 2714 (Admin) High Court of England and Wales United Kingdom - England and Wales 7 Nov 2008 BAILII flag 1
MH v Secretary of State for the Home Department [2008] EWHC 2525 (Admin) High Court of England and Wales United Kingdom - England and Wales 31 Oct 2008 BAILII flag 6
A v HM Treasury [2008] EWCA Civ 1187; [2009] 2 All ER 747; [2009] 3 WLR 25; [2008] All ER (D) 312; [2009] ACD 16 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Oct 2008 BAILII flag 15
Secretary of State for the Home Department v AF (No 3) [2008] EWCA Civ 1148; [2009] 2 All ER 602; [2009] 2 WLR 423; [2008] All ER (D) 169; [2009] UKHRR 176; [2009] HRLR 4; [2009] ACD 7 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2008 BAILII flag 19
R (on the application of Malik) v Manchester Crown Court [2008] EWHC 1362; [2008] EWHC 1362 (Admin); [2008] 4 All ER 403; [2008] UKHRR 1151; [2008] EMLR 19; [2008] All ER (D) 245 High Court of England and Wales United Kingdom - England and Wales 19 Jun 2008 BAILII flag 38
A v HM Treasury [2008] EWHC 869 (Admin); [2008] 3 All ER 361; [2008] All ER (D) 336; [2008] ACD 66 High Court of England and Wales United Kingdom - England and Wales 24 Apr 2008 BAILII flag 6
Abbott Laboratories Ltd v Evysio Medical Devices ULC [2008] EWHC 800 (Ch); [2008] RPC 23 High Court of England and Wales United Kingdom - England and Wales 21 Apr 2008 BAILII flag 6
Abbott Laboratories Ltd v Evysio Medical Devices plc [2008] EWHC 800 (Pat); [2008] RPC 23 High Court of England and Wales United Kingdom - England and Wales 21 Apr 2008 BAILII flag 22
Secretary of State for the Home Department v AF [2008] EWHC 453 (Admin) High Court of England and Wales United Kingdom - England and Wales 10 Mar 2008 BAILII flag 3
Secretary of State for Home Department v AE [2008] EWHC 132 (Admin) High Court of England and Wales United Kingdom - England and Wales 1 Feb 2008 BAILII flag 8
PJ Underwood v HM Revenue and Customs [2008] EWHC 108 (Ch); [2008] BTC 147 High Court of England and Wales United Kingdom - England and Wales 31 Jan 2008 BAILII flag 5
Campbell, Re Judicial Review v [2008] ScotCS CSOH_16 Scottish Court of Session United Kingdom - Scotland 30 Jan 2008 BAILII flag
Ragg v Magistrates' Court of Victoria [2008] VSC 1; (2008) 18 VR 300; (2008) 179 A Crim R 568 Supreme Court of Victoria Australia - Victoria 24 Jan 2008 AustLII flag 95
R (on the application of D) v Life Sentence Review Commissioners [2008] UKHL 33; [2008] 4 All ER 992; [2008] 1 WLR 1499; [2009] Fam Law 192; [2008] NI 292; [2008] All ER (D) 119 House of Lords United Kingdom - Northern Ireland circa 2008 BAILII flag 146
Farooq v Commissioner of Police of the Metropolis [2007] UKEAT 0542_07_2011 Employment Appeals Tribunal United Kingdom 20 Nov 2007 BAILII flag
R (Omur Emiroylu) v Parole Board [2007] EWHC 2007 (Admin) High Court of England and Wales United Kingdom - England and Wales 14 Aug 2007 BAILII flag 3
Lockwood Security Products Pty Ltd v Doric Products Pty Ltd (No 2) [2007] HCA 21; (2007) 235 CLR 173; (2007) 235 ALR 202; 81 ALJR 1070; (2007) 72 IPR 447; [2007] AIPC 92-261 High Court of Australia Australia - Commonwealth 23 May 2007 AustLII flag 260
Philip John Underwood v Revenue & Customs [2007] UKSPC SPC00614 United Kingdom Special Commissioners of Income Tax United Kingdom 16 May 2007 BAILII flag
Secretary of State for the Home Department v AF [2007] EWHC 651 (Admin); [2007] All ER (D) 21 High Court of England and Wales United Kingdom - England and Wales 30 Mar 2007 BAILII flag 14
Independiente v Music Trading On-Line (HK) Ltd [2007] EWHC 533 (Ch); [2007] EMLR 651; [2007] IP & T 728; [2007] All ER (D) 332 High Court of England and Wales United Kingdom - England and Wales 20 Mar 2007 BAILII flag 2
LB Europe Ltd (t/a Dupont Liquid Packaging Systems) v Smurfit Bag In Box SA [2007] EWHC 510 (Pat) High Court of England and Wales United Kingdom - England and Wales 15 Mar 2007 BAILII flag 1
Gypsy Jokers Motorcycle Club Inc v Commissioner of Police [2007] WASCA 49; (2007) 33 WAR 245; (2007) 208 FLR 403 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Feb 2007 AustLII flag 23
"Preserving National Security in the Courtroom: A New Battleground" [2007] ELECD 52 Boulten, Phillip Australia circa 2007 AustLII flag
Secretary of State for the Home Department v MB; Secretary of State for the Home Department v AF [2007] UKHL 46; [2008] 1 AC 440; [2008] 1 All ER 657; [2007] 3 WLR 681; [2007] All ER (D) 01 House of Lords United Kingdom circa 2007 BAILII flag 123
R (Murungaru) v Secretary of State for the Home Department [2006] EWHC 3726 (Admin) High Court of England and Wales United Kingdom - England and Wales 30 Nov 2006 BAILII flag 4
Secretary of the Home Department v MB [2006] EWCA Crim 617; [2007] QB 415; [2007] 2 All ER 425; [2006] All ER (D) 09; [2006] 1 WLR 1273; [2006] UKHRR 1133; [2006] HRLR 37 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 1 Aug 2006 BAILII flag 49
Astrazeneca AB [2006] NZIPOPAT 29 New Zealand Intellectual Property Office - Patents Decisions New Zealand 31 Jul 2006 NZLII flag
Austin v United States Parole Commission 448 F3d 197 United States Court of Appeals, Second Circuit United States 19 Apr 2006 WorldLII flag 1
Secretary of State for the Home Department v MB [2006] EWHC 1000 (Admin); [2006] All ER (D) 201 High Court of England and Wales United Kingdom - England and Wales 12 Apr 2006 BAILII flag 8
Gardner, R (on the application of) v The Parole Board [2005] EWHC 2981 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Dec 2005 BAILII flag 1
Astra Aktiebolag v CIPLA Ltd [2005] NZIPOPAT 28 New Zealand Intellectual Property Office - Patents Decisions New Zealand 25 Oct 2005 NZLII flag
WM Wrigley Jr Co v Cadbury Schweppes Pty Ltd [2005] FCA 1035; [2005] AIPC 92-118; (2005) 66 IPR 298 Federal Court of Australia Australia - Commonwealth 28 Jul 2005 AustLII flag 10
Hicks v HM inspector of Taxes [2004] UKSC SPC00443 United Kingdom Supreme Court United Kingdom 16 Nov 2004 BAILII flag
Duncan v Commissioner of Inland Revenue HC Auckland M401/87 [2004] NZHC 1579; (2004) 21 NZTC 18,735 High Court of New Zealand New Zealand 10 Aug 2004 NZLII flag 8

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Reconciling Equitable Claims with Torrens Title" (2019) 41 Sydney Law Review 455 Havelock, Rohan Australia circa 2019 AustLII flag
"What Are The Duties Of Constructive Trustees?" (2018) 41 University of New South Wales Law Journal 1297 Reynolds, Daniel Australia circa 2018 AustLII flag 4
"The Principle of Legality: Issues of Rationale and Application" (2015) 41 Monash University Law Review 329 Chen, Bruce Australia circa 2015 AustLII flag 7
"Police, Prosecutors and Ex Parte Public Interest Immunity Claims: The Use of Special Advocates in Australia" (2014) 33 University of Tasmania Law Review 255 Line, Lucy; Plater, David Australia - Tasmania circa 2014 AustLII flag
"Justice for the Jaines: Remedies for bad administration" (2011) 12 Otago Law Review 439 Hale, Baroness New Zealand circa 2011 NZLII flag 1
"Paradise Lost: But the Station is Always There" [2010] FlinLawJl 1 Churches, Steven Australia circa 2010 AustLII flag
"Immigration Bill 2007: Special Advocates and the Right to be Heard" [2009] VUWLawRw 27 Inverarity, Lani New Zealand circa 2009 NZLII flag
"Preserving National Security in the Courtroom: A New Battleground" [2007] ELECD 52 Boulten, Phillip Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1962 s11, s12
Finance Act 1965 s22
Finance Act 1971 s27
Finance Act 1981 s27

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Burnett's Trustee v Grainger [2004] UKHL 8; [2004] SLT 513; [2004] SCLR 433; [2004] SC (HL) 19 House of Lords United Kingdom - Scotland 4 Mar 2004 BAILII flag 32
Jerome v HM Inspector of Taxes [2002] EWCA Civ 1879; [2003] 2 EGLR 73 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2002 BAILII flag 1
[2001] STC (SCD) 170 [2001] STC (SCD) 170 United Kingdom circa 2001 flag 1
Swiss Bank Corporation v Lloyds Bank Ltd [1979] Ch 548; [1979] 2 All ER 853 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 34
Aberdeen Construction Group Ltd v Inland Revenue Commissioners [1978] AC 885; [1978] 1 All ER 962 United Kingdom circa 1978 LexisNexis / Westlaw flag 36
Chang v Registrar of Titles [1976] HCA 1; (1976) 137 CLR 177; 8 ALR 285; 50 ALJR 404 High Court of Australia Australia - Commonwealth 11 Feb 1976 AustLII flag 113
Kidson v Macdonald [1974] Ch 339 Court of Chancery United Kingdom circa 1974 LexisNexis / Westlaw flag 1
Eastham ( Inspector of Taxes) v Leigh London and Provincial Properties Ltd [1971] Ch 871; (1971) 46 Tax Cas 687 Court of Chancery United Kingdom circa 1971 LexisNexis / Westlaw flag 4
Lysaght v Edwards [1876] UKLawRpCh 123; (1876) 2 Ch D 499 United Kingdom 20 Mar 1876 CommonLII flag 171
Lysaght v Edwards (1876) 2 Ch D 449 Court of Chancery United Kingdom circa 1876 LexisNexis / Westlaw flag 4
Shaw v Foster [1872] UKLawRpHL 2; (1872) 5 HL 321; 42 LJCh 49 United Kingdom 14 Mar 1872 CommonLII flag 98
Rayner v Preston [1868] UKLawRpEq 26; 5 Eq 227; 18 Ch D 1 Court of Chancery United Kingdom 8 Feb 1868 CommonLII flag 60

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