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Barclays Mercantile Business Finance Ltd v Mawson     203

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		153
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		108
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
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		60
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		57
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		54
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		43
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		38
First De Sales Ltd Partnership v HMRC	[2018] UKUT 396; [2019] 4 WLR 21	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2018	BAILII		28
Tower MCashback	[2008] EWHC 2387 (Ch); [2008] BTC 805	High Court of England and Wales	United Kingdom - England and Wales	13 Oct 2008	BAILII		25
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		24
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		22
HMRC v Jason Wilkes	[2021] UKUT 150	United Kingdom Upper Tribunal	United Kingdom	30 Jun 2021	BAILII		18
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		18
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		18
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		18
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		16
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		12
HMRC v Wilkes	[2022] EWCA Civ 1612	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Dec 2022	BAILII		11
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		11
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		11
Revenue Commissioners v O ’ Flynn Construction	[2011] IESC 47	Supreme Court of Ireland	Republic of Ireland	14 Dec 2011	BAILII		11
HMRC v Mayes	[2011] EWCA Civ 407	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Apr 2011	BAILII		11
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		10
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
Acornwood LLP v HMRC	[2014] UKFTT 416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2014	BAILII		9
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		8
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		7
Stagecoach Group Plc v HMRC	[2016] UKFTT 120	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2016	BAILII		6
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		6
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		6
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		6
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		6
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		5
Reeves v HMRC	[2018] UKUT 293	United Kingdom Upper Tribunal	United Kingdom	26 Sep 2018	BAILII		5
Hull City (Tigers) Ltd v HMRC	[2017] UKFTT 629	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2017	BAILII		5
Eastern Power Networks v HMRC	[2017] UKFTT 494	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2017	BAILII		5
Pendle	[2015] UKFTT 27	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2015	BAILII		5
Murray Group Holdings v HMRC	[2012] UKFTT 692	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2012	BAILII		5
Ubs AG v HMRC	[2010] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2010	BAILII		5
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		5
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		4
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		4
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
R (Orbital) v Swindon BC	[2016] EWHC 448 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	3 Mar 2016	BAILII		4
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		4
Project Blue Ltd v Revenue & Customs	[2013] UKFTT 378	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2013	BAILII		4
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		4
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		4
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		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		3
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
Gardiner v Hertsmere BC	[2021] EWHC 1875 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	6 Jul 2021	BAILII		3
Dunsby v HMRC	[2020] UKFTT 271	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2020	BAILII		3
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		3
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		3
Old Mutual PLC	[2018] EWHC 873 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	20 Apr 2018	BAILII		3
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		3
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		3
Marathon Oil UK, LLC v HMRC	[2017] UKFTT 822	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Nov 2017	BAILII		3
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		3
Salinger and Kirby v HMRC &#xA0	[2016] UKFTT 677	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Oct 2016	BAILII		3
Kingsdale Group Ltd v HMRC	[2016] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Apr 2016	BAILII		3
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		3
William Ferguson v Revenue & Customs	[2014] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2014	BAILII		3
Burton	[2010] UKUT 252	United Kingdom Upper Tribunal	United Kingdom	22 Jul 2010	BAILII		3
Icebreaker 1 LLP v HMRC	[2010] UKFTT 6	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2010	BAILII		3
Irving v HMRC	[2008] EWCA Civ 6	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jan 2008	BAILII		3
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		3
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		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		2
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		2
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		2
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		2
Balhousie Holdings Ltd v HMRC	[2021] UKSC 11	United Kingdom Supreme Court	United Kingdom	31 Mar 2021	BAILII		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		2
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		2
Haslam v HMRC	[2020] UKFTT 304	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jul 2020	BAILII		2
Good v HMRC	[2020] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jan 2020	BAILII		2
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		2
Andrew v HMRC	[2019] UKFTT 177	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII		2
Trigg v HMRC	[2018] EWCA Civ 17	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jan 2018	BAILII		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		2
Sir Fraser Morrison v Revenue and Customs	[2017] UKUT 300	United Kingdom Upper Tribunal	United Kingdom	3 Aug 2017	BAILII		2
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		2
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		2
Bretten v Revenue and Customs Commissioners	[2013] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2013	BAILII		2
DMWSHNZ Ltd v Revenue & Customs	[2013] UKFTT 37	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2012	BAILII		2
Andrew Berry v Revenue & Customs	[2009] UKFTT 386	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Dec 2009	BAILII		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		2
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		2
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		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		2
Irving v Revenue and Customs	[2007] EWHC 147 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Feb 2007	BAILII		2
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		2
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		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		1
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		1
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		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		1
Mathur v HMRC	[2022] UKFTT 88	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2022	BAILII		1
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		1
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		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		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		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		1
Ladywalk LLP v HMRC	[2020] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2020	BAILII		1
Hannah v HMRC	[2019] UKFTT 342	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 May 2019	BAILII		1
Daarasp LLP v HMRC	[2018] UKFTT 548	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2018	BAILII		1
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		1
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		1
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		1
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		1
Revenue And Customs v Hancock	[2016] UKUT 81	United Kingdom Upper Tribunal	United Kingdom	18 Feb 2016	BAILII		1
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
Zara McCabe v South Dublin County Council	[2015] IEHC 529	High Court of Ireland	Republic of Ireland	31 Jul 2015	BAILII		1
Gemsupa Ltd & Anorv Revenue & Customs	[2015] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII		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		1
Abbeyland Ltd v Revenue & Customs	[2013] UKFTT 287	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2013	BAILII		1
Aspect Capital Ltd v Revenue & Customs	[2012] UKFTT 430	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jun 2012	BAILII		1
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		1
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		1
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		1
Coll v Revenue & Customs (Rev 1)	[2009] UKFTT 61	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Apr 2009	BAILII		1
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		1
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		1
Eco-Sud v Minister of Environment, Solid Waste and Climate Change (Mauritius)	[2024] UKPC 19	Privy Council	United Kingdom	4 Jul 2024	BAILII
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
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
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
Reynolds, Re Application for Judicial Review [2024] NIKB 40 (22 May 2024)	[2024] KB 40		United Kingdom	22 May 2024	BAILII
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
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
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
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
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
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
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
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
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
Revenue and Customs	[2022] UKUT 185	United Kingdom Upper Tribunal	United Kingdom	12 Jul 2022	BAILII
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
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
Yabyanas Ltd v The Commissioner General Tax Administration Jamaica	[2021] JMSC 185	Supreme Court of Jamaica	Jamaica	3 Dec 2021	CommonLII
Mark Dunsby v Revenue and Customs	[2021] UKUT 289	United Kingdom Upper Tribunal	United Kingdom	23 Nov 2021	BAILII
M & M Builders (Norfolk) Ltd v Revenue and Customs	[2021] UKUT 103	United Kingdom Upper Tribunal	United Kingdom	5 May 2021	BAILII
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
Commissioner of Taxpayers Audit and Assessment v Hosang (Hason)	[2020] JMCA 136	Court of Appeal of Jamaica	Jamaica	30 Oct 2020	CommonLII
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
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
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
Hughes v The Revenue Commissioners	[2019] IEHC 807	High Court of Ireland	Republic of Ireland	29 Nov 2019	BAILII
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
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
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
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
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
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
Southwest Airlines Co v Commissioner of Customs and Commissioner of Revenue Appeals	[2018] JMSC 45	Supreme Court of Jamaica	Jamaica	20 Mar 2018	CommonLII
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
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
Taylor Clark Leisure Plc v HM Revenue and Customs	[2016] ScotCS CSIH_54	Scottish Court of Session	United Kingdom - Scotland	14 Jul 2016	BAILII
Q v Chief Executive of the New Zealand Customs Service	[2016] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	18 Mar 2016	NZLII
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
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
Next Brand Ltd v Revenue & Customs	[2015] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2015	BAILII
Bavaird v Sir Robert McAlpine Ltd	[2013] ScotCS CSIH_98	Scottish Court of Session	United Kingdom - Scotland	20 Nov 2013	BAILII
Aberdeen Asset Management Plc v HM Revenue and Customs	[2013] ScotCS CSIH_84	Scottish Court of Session	United Kingdom - Scotland	23 Oct 2013	BAILII
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
Simpson & Marwick v Revenue And Customs	[2013] ScotCS CSIH_29	Scottish Court of Session	United Kingdom - Scotland	12 Apr 2013	BAILII
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
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
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
Scottish Widows Plc v HM Revenue & Customs	[2010] ScotCS CSIH_47	Scottish Court of Session	United Kingdom - Scotland	28 May 2010	BAILII
Howard Peter Schofield v Revenue & Customs	[2010] UKFTT 196	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2010	BAILII
M/S Southern Technologies Ltd v Joint Commnr of Income Tax, Coimbatore	[2010] INSC 30	Supreme Court of India	India	11 Jan 2010	LIIofIndia
Klincke v Revenue & Customs	[2009] UKFTT 156	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Jul 2009	BAILII
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd	[2009] HCATrans 150	High Court of Australia	Australia - Commonwealth	23 Jun 2009	AustLII
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
Grays Timber Products Ltd v HM Revenue & Customs	[2009] ScotCS CSIH_11	Scottish Court of Session	United Kingdom - Scotland	13 Feb 2009	BAILII
David Roy Collins v Revenue & Customs	[2008] UKSPC SPC00675	United Kingdom Special Commissioners of Income Tax	United Kingdom	11 Mar 2008	BAILII
Kan Kam Cho v Kan Chiu Nam Raymond	[2007] HKCFA 75	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2007	HKLII
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
Shell UK Ltd v Revenue & Customs	[2007] UKSPC SPC00624	United Kingdom Special Commissioners of Income Tax	United Kingdom	2 Aug 2007	BAILII
Postlethwaite v Revenue & Customs	[2006] UKSPC SPC00571	United Kingdom Special Commissioners of Income Tax	United Kingdom	22 Nov 2006	BAILII
EDI Services Ltd v Revenue & Customs	[2006] UKSPC SPC00539	United Kingdom Special Commissioners of Income Tax	United Kingdom	26 Apr 2006	BAILII
John Irving v Revenue & Customs	[2006] UKSPC SPC00526	United Kingdom Special Commissioners of Income Tax	United Kingdom	23 Mar 2006	BAILII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
[2005] HKCFI 809 (9 September 2005)	[2005] HKCFI 809	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII
KM Vijayan v Tamil Nadu - Writ Petition	[2005] INTNHC 621	High Court of Madras	India - Madras	25 Aug 2005	LIIofIndia
Rafferty v Revenue and Customs	[2005] UKSPC SPC00475	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 May 2005	BAILII
Tamil Nadu v M Krishnappan & Anr	[2005] INSC 193	Supreme Court of India	India	18 Mar 2005	LIIofIndia
Legal & General Assurance Society Ltd v Thomas	[2005] UKSPC SPC00461	United Kingdom Special Commissioners of Income Tax	United Kingdom	21 Jan 2005	BAILII
[2005] Hkcfi 6 (5 January 2005)	[2005] HKCFI 6	Hong Kong Court of First Instance	Hong Kong	5 Jan 2005	HKLII

Law Journal Articles Referring to this Case

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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
[2005] HKCFI 809 (9 September 2005)	[2005] HKCFI 809	Hong Kong Court of First Instance	Hong Kong	9 Sep 2005	HKLII
KM Vijayan v Tamil Nadu - Writ Petition	[2005] INTNHC 621	High Court of Madras	India - Madras	25 Aug 2005	LIIofIndia
Rafferty v Revenue and Customs	[2005] UKSPC SPC00475	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 May 2005	BAILII
Tamil Nadu v M Krishnappan & Anr	[2005] INSC 193	Supreme Court of India	India	18 Mar 2005	LIIofIndia
Legal & General Assurance Society Ltd v Thomas	[2005] UKSPC SPC00461	United Kingdom Special Commissioners of Income Tax	United Kingdom	21 Jan 2005	BAILII
[2005] Hkcfi 6 (5 January 2005)	[2005] HKCFI 6	Hong Kong Court of First Instance	Hong Kong	5 Jan 2005	HKLII