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Barclays Mercantile Business Finance Ltd v Mawson   flag  203

[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383
House of Lords
United Kingdom
25th November, 2004

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
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 flag
Eco-Sud v Minister of Environment, Solid Waste and Climate Change (Mauritius) [2024] UKPC 19 Privy Council United Kingdom 4 Jul 2024 BAILII flag
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 flag
LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture) [2024] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2024 BAILII flag
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 flag
Reynolds, Re Application for Judicial Review [2024] NIKB 40 (22 May 2024) [2024] KB 40 United Kingdom 22 May 2024 BAILII flag
LJ Fairburn & Son Ltd , R (On the Application Of) v Secretary of State for Environment Food and Rural Affairs [2024] EWHC 65 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Jan 2024 BAILII flag
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 flag
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 flag
Clipperton v Commissioners for His Majesty's Revenue and Customs [2024] EWCA Civ 180 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Feb 2024 BAILII flag 1
Hargreaves Property Holdings Ltd v Revenue And Customs (INCOME TAX - whether FTT correct that obligation to withhold tax) [2023] UKUT 120 United Kingdom Upper Tribunal United Kingdom 26 May 2023 BAILII flag 1
Rakshit v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that [2023] UKFTT 1044 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2023 BAILII flag
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 flag
Beales v Revenue and Customs(INCOME TAX - High Income Child Benefit Charge) [2023] UKFTT 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2023 BAILII flag
Annington Property Ltd , R (On the Application Of) v The Secretary of State for Defence [2023] EWHC 1154 (Admin) High Court of England and Wales United Kingdom - England and Wales 15 May 2023 BAILII flag 1
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 flag
London Luton Hotel BPRA Property Fund LLP v HMRC [2023] EWCA Civ 362 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Apr 2023 BAILII flag 3
Fanning v HMRC [2023] EWCA Civ 263; [2023] 1 WLR 2853 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Mar 2023 BAILII flag 3
Good v Commissioners of HM Revenue and Customs [2023] EWCA Civ 114 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2023 BAILII flag 2
Bilta (UK) Ltd (in liquidation) v Tradition Financial Services Ltd [2023] EWCA Civ 112 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2023 BAILII flag 4
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 flag 3
Revenue and Customs [2022] UKUT 185 United Kingdom Upper Tribunal United Kingdom 12 Jul 2022 BAILII flag
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 flag 1
Mathur v HMRC [2022] UKFTT 88 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2022 BAILII flag 1
Sga Productions Ltd v Revenue & Customs (Corporation Tax Theatre Tax Relief) [2022] UKFTT 45 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2022 BAILII flag
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2022] UKFTT 38 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2022 BAILII flag
Hopes (Trustees of the Skandia Life Policy Trust) v Burton [2022] EWHC 2770 (Ch) High Court of England and Wales United Kingdom - England and Wales 9 Nov 2022 BAILII flag 1
HMRC v Wilkes [2022] EWCA Civ 1612 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Dec 2022 BAILII flag 11
Tidal Lagoon (Swansea Bay) Plc v Secretary of State for Business, Energy and Industrial Strategy [2022] EWCA Civ 1579 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2022 BAILII flag 4
LLP v Revenue & Customs Commissioners [2022] EWCA Civ 1422 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Oct 2022 BAILII flag 2
Gardiner v Hertsmere Borough Council [2022] EWCA Civ 1162 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Aug 2022 BAILII flag
HM Revenue & Customs v Naghshineh [2022] EWCA Civ 19 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jan 2022 BAILII flag 2
Mark Dunsby v Revenue and Customs [2021] UKUT 289 United Kingdom Upper Tribunal United Kingdom 23 Nov 2021 BAILII flag
HMRC v Jason Wilkes [2021] UKUT 150 United Kingdom Upper Tribunal United Kingdom 30 Jun 2021 BAILII flag 18
M & M Builders (Norfolk) Ltd v Revenue and Customs [2021] UKUT 103 United Kingdom Upper Tribunal United Kingdom 5 May 2021 BAILII flag
Rossendale Borough Council v Hurstwood Properties (A) Ltd [2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 43
Balhousie Holdings Ltd v HMRC [2021] UKSC 11 United Kingdom Supreme Court United Kingdom 31 Mar 2021 BAILII flag 2
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2021] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2021 BAILII flag 1
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
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 flag
Odey Asset Management LLP v HMRC [2021] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2021 BAILII flag 1
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro) [2021] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2021 BAILII flag 2
Yabyanas Ltd v The Commissioner General Tax Administration Jamaica [2021] JMSC 185 Supreme Court of Jamaica Jamaica 3 Dec 2021 CommonLII flag
Tidal Lagoon (Swansea Bay) Plc v Secretary of State for Business Energy And Industrial Strategy [2021] EWHC 3170 (Admin) High Court of England and Wales United Kingdom - England and Wales 25 Nov 2021 BAILII flag 1
Stonewater (2) Ltd v Wealden District Council [2021] EWHC 2750 (Admin) High Court of England and Wales United Kingdom - England and Wales 15 Oct 2021 BAILII flag 1
Gardiner v Hertsmere BC [2021] EWHC 1875 (Admin) High Court of England and Wales United Kingdom - England and Wales 6 Jul 2021 BAILII flag 3
London Borough of Lambeth v Secretary of State for Housing Communities and Local Government [2021] EWHC 1459 (Admin) High Court of England and Wales United Kingdom - England and Wales 28 May 2021 BAILII flag 2
Eynsham Cricket Club v HMRC [2021] EWCA Civ 225 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2021 BAILII flag 2
Haslam v HMRC [2020] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jul 2020 BAILII flag 2
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
Dunsby v HMRC [2020] UKFTT 271 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2020 BAILII flag 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 flag
Ladywalk LLP v HMRC [2020] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 May 2020 BAILII flag 1
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 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
Good v HMRC [2020] UKFTT 25 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jan 2020 BAILII flag 2
Commissioner of Taxpayers Audit and Assessment v Hosang (Hason) [2020] JMCA 136 Court of Appeal of Jamaica Jamaica 30 Oct 2020 CommonLII flag
Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs [2019] UKUT 342 United Kingdom Upper Tribunal United Kingdom 15 Nov 2019 BAILII flag 5
Macleod and Mitchell Contractors Ltd v Revenue and Customs (Income Tax And National Insurance Contributions) [2019] UKUT 46 United Kingdom Upper Tribunal United Kingdom 13 Feb 2019 BAILII flag
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 498 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2019 BAILII flag 2
Hannah v HMRC [2019] UKFTT 342 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2019 BAILII flag 1
Shaw v Revenue & Customs (INCOME TAX - industrial buildings allowances) [2019] UKFTT 280 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2019 BAILII flag
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 flag 3
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 flag
London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2019] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2019 BAILII flag 3
Andrew v HMRC [2019] UKFTT 177 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2019 BAILII flag 2
McBraida PLC v Revenue & Customs (Vat - Zero-Rating : Transport) [2019] UKFTT 43 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jan 2019 BAILII flag
Balhousie Holdings Ltd Against a Decision of the Upper Tribunal in an Appeal by the Commissioners for Her Majesty's Revenue and Customs [2019] ScotCS CSIH_7 Scottish Court of Session United Kingdom - Scotland 7 Feb 2019 BAILII flag
Hughes v The Revenue Commissioners [2019] IEHC 807 High Court of Ireland Republic of Ireland 29 Nov 2019 BAILII flag
Rossendale Borough Council v Hurstwood Properties (A) Ltd [2019] EWCA Civ 364; [2019] 1 WLR 4567 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Mar 2019 BAILII flag 11
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 flag
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
Reeves v HMRC [2018] UKUT 293 United Kingdom Upper Tribunal United Kingdom 26 Sep 2018 BAILII flag 5
Cyclops Electronics Ltd and Graceland Fixing Ltd v Revenue and Customs (INCOME TAX, NATIONAL INSURANCE CONTRIBUTIONS) [2018] UKUT 7 United Kingdom Upper Tribunal United Kingdom 17 Jan 2018 BAILII flag 1
Project Blue Ltd v HMRC [2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169 United Kingdom Supreme Court United Kingdom 13 Jun 2018 BAILII flag 38
Daarasp LLP v HMRC [2018] UKFTT 548 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2018 BAILII flag 1
First De Sales Ltd Partnership v HMRC [2018] UKFTT 106 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2018 BAILII flag 3
Southwest Airlines Co v Commissioner of Customs and Commissioner of Revenue Appeals [2018] JMSC 45 Supreme Court of Jamaica Jamaica 20 Mar 2018 CommonLII flag
Old Mutual PLC [2018] EWHC 873 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Apr 2018 BAILII flag 3
Trigg v HMRC [2018] EWCA Civ 17 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jan 2018 BAILII flag 2
Farnborough Airport Properties Co Ltd v Revenue and Customs (CORPORATION TAX : group relief) [2017] UKUT 394 United Kingdom Upper Tribunal United Kingdom 4 Oct 2017 BAILII flag 2
Sir Fraser Morrison v Revenue and Customs [2017] UKUT 300 United Kingdom Upper Tribunal United Kingdom 3 Aug 2017 BAILII flag 2
RFC 2012 plc v Advocate General for Scotland [2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799 United Kingdom Supreme Court United Kingdom - Scotland 5 Jul 2017 BAILII flag 60
Marathon Oil UK, LLC v HMRC [2017] UKFTT 822 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2017 BAILII flag 3
Big Bad Wolff Ltd v Revenue and Customs (National Insurance Contributions : Liability) [2017] UKFTT 729 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Oct 2017 BAILII flag
Landid Property Ltd, Allen (Concrete) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2017] UKFTT 692 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2017 BAILII flag 1
Hull City (Tigers) Ltd v HMRC [2017] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2017 BAILII flag 5
Eastern Power Networks v HMRC [2017] UKFTT 494 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2017 BAILII flag 5
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 flag 3
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 flag
Ecology Support Services Ltd v Hellard (As Joint Liquidators of Saff One LLP) [2017] EWHC 160 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Jan 2017 BAILII flag 1
Budana v Leeds Teaching Hospitals NHS Trust [2017] EWCA Civ 1980 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Dec 2017 BAILII flag 3
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 flag 18
Revenue And Customs v Hancock [2016] UKUT 81 United Kingdom Upper Tribunal United Kingdom 18 Feb 2016 BAILII flag 1
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Salinger and Kirby v HMRC &#xA0 [2016] UKFTT 677 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2016 BAILII flag 3
Morrison 2002 Maintenance Trust, The Trustees of v Revenue and Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Disposal) [2016] UKFTT 250 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2016 BAILII flag 1
Kingsdale Group Ltd v HMRC [2016] UKFTT 236 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2016 BAILII flag 3
Stagecoach Group Plc v HMRC [2016] UKFTT 120 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2016 BAILII flag 6
Taylor Clark Leisure Plc v HM Revenue and Customs [2016] ScotCS CSIH_54 Scottish Court of Session United Kingdom - Scotland 14 Jul 2016 BAILII flag
Q v Chief Executive of the New Zealand Customs Service [2016] NZCAA 1 New Zealand Customs Appeal Authority New Zealand 18 Mar 2016 NZLII flag
Sword Services Ltd v HMRC [2016] EWHC 1473 (Admin); [2016] 4 WLR 113 High Court of England and Wales United Kingdom - England and Wales 23 Jun 2016 BAILII flag 8
R (Orbital) v Swindon BC [2016] EWHC 448 (Admin) High Court of England and Wales United Kingdom - England and Wales 3 Mar 2016 BAILII flag 4
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 flag 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 flag 2
Next Brand Ltd v Revenue & Customs [2015] UKFTT 175 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2015 BAILII flag
Gemsupa Ltd & Anorv Revenue & Customs [2015] UKFTT 97 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Mar 2015 BAILII flag 1
Pendle [2015] UKFTT 27 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2015 BAILII flag 5
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 flag
Zara McCabe v South Dublin County Council [2015] IEHC 529 High Court of Ireland Republic of Ireland 31 Jul 2015 BAILII flag 1
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 flag 9
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 flag 3
Chappell v Revenue & Customs [2015] EWCA Civ 702 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Jun 2015 BAILII flag
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 flag 18
William Ferguson v Revenue & Customs [2014] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2014 BAILII flag 3
Acornwood LLP v HMRC [2014] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2014 BAILII flag 9
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 flag 2
Nicholas Barnes v HMRC [2014] EWCA Civ 31 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jan 2014 BAILII flag 4
Tower Radio Ltd & Total Property Support Services Ltd v Revenue & Customs [2013] UKFTT 387 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2013 BAILII flag
Project Blue Ltd v Revenue & Customs [2013] UKFTT 378 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2013 BAILII flag 4
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 flag 1
Abbeyland Ltd v Revenue & Customs [2013] UKFTT 287 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 May 2013 BAILII flag 1
Island Contract Management (UK) Ltd v Revenue & Customs [2013] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2013 BAILII flag
Edward Allchin v Revenue and Customs Commissioners [2013] UKFTT 198 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2013 BAILII flag 4
Bretten v Revenue and Customs Commissioners [2013] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Mar 2013 BAILII flag 2
DMWSHNZ Ltd v Revenue & Customs [2013] UKFTT 37 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2012 BAILII flag 2
Bavaird v Sir Robert McAlpine Ltd [2013] ScotCS CSIH_98 Scottish Court of Session United Kingdom - Scotland 20 Nov 2013 BAILII flag
Aberdeen Asset Management Plc v HM Revenue and Customs [2013] ScotCS CSIH_84 Scottish Court of Session United Kingdom - Scotland 23 Oct 2013 BAILII flag
Simpson & Marwick v Revenue And Customs [2013] ScotCS CSIH_29 Scottish Court of Session United Kingdom - Scotland 12 Apr 2013 BAILII flag
HMRC v DV3 RS Ltd Partnership [2013] EWCA Civ 907; [2014] 1 WLR 1136 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2013 BAILII flag 18
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 flag 54
Murray Group Holdings v HMRC [2012] UKFTT 692 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2012 BAILII flag 5
Vardy Properties (1) Vardy Properties (Teesside) Ltd (2) v Revenue and Customs Commissioners [2012] UKFTT 564 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Sep 2012 BAILII flag 11
Aspect Capital Ltd v Revenue & Customs [2012] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2012 BAILII flag 1
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 flag
Revenue and Customs Commissioners [2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131 United Kingdom Supreme Court United Kingdom 11 May 2011 BAILII flag 108
Samarkand Film Partnership No 3 v Revenue & Customs [2011] UKFTT 610 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Sep 2011 BAILII flag 6
Dransfield Novelty Co Ltd & Others v Revenue & Customs [2011] UKFTT 348 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2011 BAILII flag 1
Revenue Commissioners v O ’ Flynn Construction [2011] IESC 47 Supreme Court of Ireland Republic of Ireland 14 Dec 2011 BAILII flag 11
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 flag 12
R (Huitson) v HMRC [2011] EWCA Civ 893; [2012] QB 489 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2011 BAILII flag 16
HMRC v Mayes [2011] EWCA Civ 407 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Apr 2011 BAILII flag 11
Burton [2010] UKUT 252 United Kingdom Upper Tribunal United Kingdom 22 Jul 2010 BAILII flag 3
MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd [2010] UKUT 251 United Kingdom Upper Tribunal United Kingdom 7 Jul 2010 BAILII flag 6
Aberdeen Asset Management Plc v Revenue & Customs [2010] UKFTT 524 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2010 BAILII flag 1
Mr John Stephen Torkington v Revenue & Customs [2010] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2010 BAILII flag
Ubs AG v HMRC [2010] UKFTT 366 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Sep 2010 BAILII flag 5
Howard Peter Schofield v Revenue & Customs [2010] UKFTT 196 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2010 BAILII flag
Icebreaker 1 LLP v HMRC [2010] UKFTT 6 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2010 BAILII flag 3
Scottish Widows Plc v HM Revenue & Customs [2010] ScotCS CSIH_47 Scottish Court of Session United Kingdom - Scotland 28 May 2010 BAILII flag
Commissioner of Inland Revenue v Penny [2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287 Court of Appeal of New Zealand New Zealand 4 Jun 2010 NZLII flag 7
M/S Southern Technologies Ltd v Joint Commnr of Income Tax, Coimbatore [2010] INSC 30 Supreme Court of India India 11 Jan 2010 LIIofIndia flag
Tower MCashback LLP 1 v HMRC [2010] EWCA Civ 32; [2010] BTC 154 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Feb 2010 BAILII flag 22
Andrew Berry v Revenue & Customs [2009] UKFTT 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2009 BAILII flag 2
Hochtief Ltd v Revenue and Customs Commissioners [2009] UKFTT 321 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2009 BAILII flag 2
Klincke v Revenue & Customs [2009] UKFTT 156 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2009 BAILII flag
PA Holdings Ltd v R & CC [2009] UKFTT 95; [2009] STI 1970 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2009 BAILII flag 5
Coll v Revenue & Customs (Rev 1) [2009] UKFTT 61 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Apr 2009 BAILII flag 1
Grays Timber Products Ltd v HM Revenue & Customs [2009] ScotCS CSIH_11 Scottish Court of Session United Kingdom - Scotland 13 Feb 2009 BAILII flag
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd [2009] HCATrans 150 High Court of Australia Australia - Commonwealth 23 Jun 2009 AustLII flag
Independent Trustee Services v Hope [2009] EWHC 2810 (Ch); [2010] ICR 553 High Court of England and Wales United Kingdom - England and Wales 10 Nov 2009 BAILII flag 6
Homeserve Membership Ltd v Revenue and Customs [2009] EWHC 1311 (Ch); [2009] BTC 8088 High Court of England and Wales United Kingdom - England and Wales 18 Jun 2009 BAILII flag 1
Astall v HMRC [2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2009 BAILII flag 24
Stuart Peters Ltd v Bell [2009] EWCA Civ 938; [2010] 1 All ER 775; [2009] All ER (D) 54; [2010] 1 WLR 10; [2009] ICR 1556; [2009] IRLR 941 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 May 2009 BAILII flag 2
Drummond v HMRC [2009] EWCA Civ 608; 79 Tax Cas 793; [2009] BTC 312 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jun 2009 BAILII flag 10
Prizedome Ltd v HM Revenue & Customs [2009] EWCA Civ 177; [2009] BTC 114 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Mar 2009 BAILII flag
David Roy Collins v Revenue & Customs [2008] UKSPC SPC00675 United Kingdom Special Commissioners of Income Tax United Kingdom 11 Mar 2008 BAILII flag
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue [2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289 Supreme Court of New Zealand New Zealand 19 Dec 2008 NZLII flag 153
Business & Research Management Ltd (in liq) v FCT [2008] FCA 1652; (2008) 173 FCR 204; [2008] ATC 20-065; 74 ATR 525 Federal Court of Australia Australia - Commonwealth 14 Nov 2008 AustLII flag 6
Tower MCashback [2008] EWHC 2387 (Ch); [2008] BTC 805 High Court of England and Wales United Kingdom - England and Wales 13 Oct 2008 BAILII flag 25
Drummond v Revenue and Customs [2008] EWHC 1758 (Ch); [2008] BTC 473 High Court of England and Wales United Kingdom - England and Wales 23 Jul 2008 BAILII flag 2
Astall v Revenue & Customs [2008] EWHC 1471 (Ch); [2008] BTC 713 High Court of England and Wales United Kingdom - England and Wales 27 Jun 2008 BAILII flag 2
HM Revenue & Customs v Prizedome Ltd [2008] EWHC 19 (Ch); [2008] BTC 87 High Court of England and Wales United Kingdom - England and Wales 18 Jan 2008 BAILII flag 1
Irving v HMRC [2008] EWCA Civ 6 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jan 2008 BAILII flag 3
Shell UK Ltd v Revenue & Customs [2007] UKSPC SPC00624 United Kingdom Special Commissioners of Income Tax United Kingdom 2 Aug 2007 BAILII flag
Adlam v Information Commisioner and HM Treasury [2007] UKIT EA_2006_0079 Information Tribunal including the National Security Appeals Panel United Kingdom 5 Nov 2007 BAILII flag
Accent Management Ltd v Commissioner of Inland Revenue [2007] NZCA 230; (2007) 23 NZTC 21,323 Court of Appeal of New Zealand New Zealand 11 Jun 2007 NZLII flag 57
Qamar Sheraz v HKSAR [2007] HKCFA 76; [2007] 5 HKC 497; (2007) 10 HKCFAR 696 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2007 HKLII flag 3
Kan Kam Cho v Kan Chiu Nam Raymond [2007] HKCFA 75 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2007 HKLII flag
Irving v Revenue and Customs [2007] EWHC 147 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Feb 2007 BAILII flag 2
Postlethwaite v Revenue & Customs [2006] UKSPC SPC00571 United Kingdom Special Commissioners of Income Tax United Kingdom 22 Nov 2006 BAILII flag
EDI Services Ltd v Revenue & Customs [2006] UKSPC SPC00539 United Kingdom Special Commissioners of Income Tax United Kingdom 26 Apr 2006 BAILII flag
John Irving v Revenue & Customs [2006] UKSPC SPC00526 United Kingdom Special Commissioners of Income Tax United Kingdom 23 Mar 2006 BAILII flag
Lam Soon Trademark Ltd v Commissioner of Inland Revenue [2006] HKCFA 71; (2006) 9 HKCFAR 391; [2006] 3 HKLRD 132 Hong Kong Court of Final Appeal Hong Kong 30 Jun 2006 HKLII flag 3
HM Revenue & Customs v Salaried Persons Pensions Loans Ltd [2006] EWHC 763 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Apr 2006 BAILII flag 4
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR TR2006/13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/13 - Income tax: sale and leasebacks [2006] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
Rafferty v Revenue and Customs [2005] UKSPC SPC00475 United Kingdom Special Commissioners of Income Tax United Kingdom 19 May 2005 BAILII flag
Legal & General Assurance Society Ltd v Thomas [2005] UKSPC SPC00461 United Kingdom Special Commissioners of Income Tax United Kingdom 21 Jan 2005 BAILII flag
KM Vijayan v Tamil Nadu - Writ Petition [2005] INTNHC 621 High Court of Madras India - Madras 25 Aug 2005 LIIofIndia flag
Tamil Nadu v M Krishnappan & Anr [2005] INSC 193 Supreme Court of India India 18 Mar 2005 LIIofIndia flag
[2005] HKCFI 809 (9 September 2005) [2005] HKCFI 809 Hong Kong Court of First Instance Hong Kong 9 Sep 2005 HKLII flag
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd [2005] HKCFI 761; [2006] 2 HKLRD 325 Hong Kong Court of First Instance Hong Kong 9 Sep 2005 HKLII flag 1
[2005] Hkcfi 6 (5 January 2005) [2005] HKCFI 6 Hong Kong Court of First Instance Hong Kong 5 Jan 2005 HKLII flag
HM Inspector of Taxes v Mars UK Ltd [2005] EWHC 553 (Ch) High Court of England and Wales United Kingdom - England and Wales 12 Apr 2005 BAILII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"The Illusory Trust Doctrine: Formal or Substantive?" [2020] VUWLawRw 8 Bennett, Mark New Zealand circa 2020 NZLII flag
"Trending Towards Convergence" [2020] JlATaxTA 4 Tretola, John Gaetano Australia circa 2020 AustLII flag
"Protecting the revenue - Some common international issues" (FCA) [2017] FedJSchol 16 Pagone, Justice Australia circa 2017 AustLII flag
"Sham trusts" [2012] VicJSchol 5 G Pagone Australia - Victoria circa 2012 AustLII flag 3
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC) [2011] VicJSchol 10 Pagone, Justice Tony Australia - Victoria circa 2011 AustLII flag
"Tax Advantages for Bungling Trustees" (2009) 7 E-Journal of Tax Research 54 Bhandari, Monica Australia circa 2009 AustLII flag
"Containing Tax Avoidance: Anti-Avoidance Strategies" [2008] UNSWLRS 40 Evans, Chris Australia circa 2008 AustLII flag
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions" [2007] UNSWLRS 12 Evans, Chris Australia circa 2007 AustLII flag

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Campbell v IRC [2004] STC (SCD) 396 United Kingdom circa 2004 flag 20
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Barclays Mercantile Business Finance Ltd v Mawson [2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Dec 2002 BAILII flag 19
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40

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