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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
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd [2009] HCATrans 150 High Court of Australia Australia - Commonwealth 23 Jun 2009 AustLII flag
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
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
Eco-Sud v Minister of Environment, Solid Waste and Climate Change (Mauritius) [2024] UKPC 19 Privy Council United Kingdom 4 Jul 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
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
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
Reynolds, Re Application for Judicial Review [2024] NIKB 40 (22 May 2024) [2024] KB 40 United Kingdom 22 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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Revenue and Customs [2022] UKUT 185 United Kingdom Upper Tribunal United Kingdom 12 Jul 2022 BAILII flag
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
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
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
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
Mark Dunsby v Revenue and Customs [2021] UKUT 289 United Kingdom Upper Tribunal United Kingdom 23 Nov 2021 BAILII flag
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
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
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
HMRC v Jason Wilkes [2021] UKUT 150 United Kingdom Upper Tribunal United Kingdom 30 Jun 2021 BAILII flag 18
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
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
M & M Builders (Norfolk) Ltd v Revenue and Customs [2021] UKUT 103 United Kingdom Upper Tribunal United Kingdom 5 May 2021 BAILII flag
Balhousie Holdings Ltd v HMRC [2021] UKSC 11 United Kingdom Supreme Court United Kingdom 31 Mar 2021 BAILII flag 2
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
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
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
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
Hughes v The Revenue Commissioners [2019] IEHC 807 High Court of Ireland Republic of Ireland 29 Nov 2019 BAILII 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
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
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
Andrew v HMRC [2019] UKFTT 177 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2019 BAILII flag 2
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
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
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
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
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
Daarasp LLP v HMRC [2018] UKFTT 548 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 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
Old Mutual PLC [2018] EWHC 873 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Apr 2018 BAILII flag 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 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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
Revenue And Customs v Hancock [2016] UKUT 81 United Kingdom Upper Tribunal United Kingdom 18 Feb 2016 BAILII flag 1
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
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
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
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
Zara McCabe v South Dublin County Council [2015] IEHC 529 High Court of Ireland Republic of Ireland 31 Jul 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
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
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
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
Pendle [2015] UKFTT 27 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2015 BAILII flag 5
Altus Group (UK) Ltd v Baker Tilly [2015] EWHC 12 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Jan 2015 BAILII flag 9
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
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
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
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
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
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
Simpson & Marwick v Revenue And Customs [2013] ScotCS CSIH_29 Scottish Court of Session United Kingdom - Scotland 12 Apr 2013 BAILII flag
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
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 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
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
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
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 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
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
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
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
Scottish Widows Plc v HM Revenue & Customs [2010] ScotCS CSIH_47 Scottish Court of Session United Kingdom - Scotland 28 May 2010 BAILII flag
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
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
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
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
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
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
Klincke v Revenue & Customs [2009] UKFTT 156 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2009 BAILII flag
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
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
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
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
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
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
Grays Timber Products Ltd v HM Revenue & Customs [2009] ScotCS CSIH_11 Scottish Court of Session United Kingdom - Scotland 13 Feb 2009 BAILII flag
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
David Roy Collins v Revenue & Customs [2008] UKSPC SPC00675 United Kingdom Special Commissioners of Income Tax United Kingdom 11 Mar 2008 BAILII flag
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
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
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
Shell UK Ltd v Revenue & Customs [2007] UKSPC SPC00624 United Kingdom Special Commissioners of Income Tax United Kingdom 2 Aug 2007 BAILII 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
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
John Irving v Revenue & Customs [2006] UKSPC SPC00526 United Kingdom Special Commissioners of Income Tax United Kingdom 23 Mar 2006 BAILII flag
Rafferty v Revenue and Customs [2005] UKSPC SPC00475 United Kingdom Special Commissioners of Income Tax United Kingdom 19 May 2005 BAILII 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
Legal & General Assurance Society Ltd v Thomas [2005] UKSPC SPC00461 United Kingdom Special Commissioners of Income Tax United Kingdom 21 Jan 2005 BAILII flag
Yabyanas Ltd v The Commissioner General Tax Administration Jamaica [2021] JMSC 185 Supreme Court of Jamaica Jamaica 3 Dec 2021 CommonLII flag
Commissioner of Taxpayers Audit and Assessment v Hosang (Hason) [2020] JMCA 136 Court of Appeal of Jamaica Jamaica 30 Oct 2020 CommonLII flag
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
Kan Kam Cho v Kan Chiu Nam Raymond [2007] HKCFA 75 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2007 HKLII flag
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
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
[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
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
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
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
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
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
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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"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
"The Illusory Trust Doctrine: Formal or Substantive?" [2020] VUWLawRw 8 Bennett, Mark New Zealand circa 2020 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Tamil Nadu v M Krishnappan & Anr [2005] INSC 193 Supreme Court of India India 18 Mar 2005 LIIofIndia flag
"The Illusory Trust Doctrine: Formal or Substantive?" [2020] VUWLawRw 8 Bennett, Mark New Zealand circa 2020 NZLII 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
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
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
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
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
Campbell v IRC [2004] STC (SCD) 396 United Kingdom circa 2004 flag 20

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