|
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
|
|
|
|
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
|
|
|
|
Andrew Berry v Revenue & Customs
|
[2009] UKFTT 386
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Dec 2009
|
BAILII
|
|
2
|
|
Andrew v HMRC
|
[2019] UKFTT 177
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Mar 2019
|
BAILII
|
|
2
|
|
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 
|
|
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
|
|
Bayfine UK v HMRC
|
[2010] EWHC 609 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
23 Mar 2010
|
BAILII
|
|
2
|
|
BCM Cayman LP v HMRC
|
[2020] UKFTT 298
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Jul 2020
|
BAILII
|
|
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
|
|
1
|
|
Bretten v Revenue and Customs Commissioners
|
[2013] UKFTT 189
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Mar 2013
|
BAILII
|
|
2
|
|
Castledine v HMRC
|
[2016] UKFTT 145
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Mar 2016
|
BAILII
|
|
2
|
|
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation)
|
[2021] UKFTT 12
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Jan 2021
|
BAILII
|
|
1
|
|
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
|
|
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
|
|
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
|
|
|
|
David Roy Collins v Revenue & Customs
|
[2008] UKSPC SPC00675
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
11 Mar 2008
|
BAILII
|
|
|
|
Drummond v Revenue & Customs
|
[2007] UKSPC SPC00617
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
5 Jul 2007
|
BAILII
|
|
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
|
|
18
|
|
Gemsupa Ltd & Anorv Revenue & Customs
|
[2015] UKFTT 97
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Mar 2015
|
BAILII
|
|
1
|
|
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
|
|
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
|
|
|
|
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)
|
[2021] UKFTT 36
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2021
|
BAILII
|
|
|
|
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
|
|
Howard Peter Schofield v Revenue & Customs
|
[2010] UKFTT 196
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Apr 2010
|
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
|
|
|
|
Khan v HMRC
|
[2021] EWCA Civ 624; [2022] 1 WLR 539
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
30 Apr 2021
|
BAILII
|
|
5
|
|
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)
|
[2020] UKFTT 407
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Oct 2020
|
BAILII
|
|
2
|
|
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
|
|
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
|
|
|
|
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
|
|
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
|
|
Murray Group Holdings v HMRC
|
[2012] UKFTT 692
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Oct 2012
|
BAILII
|
|
5
|
|
Padfield v Revenue & Customs (CAPITAL GAINS TAX AND INCOME TAX - whether a loss arising as a result of two forward contracts over securities)
|
[2020] UKFTT 513
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 Dec 2020
|
BAILII
|
|
|
|
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
|
|
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
|
|
|
|
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
|
|
Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts)
|
[2019] UKFTT 744
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Dec 2019
|
BAILII
|
|
1
|
|
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
|
|
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
|
|
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
|
|
Schofield v HMRC
|
[2012] EWCA Civ 927
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
11 Jul 2012
|
BAILII
|
|
7
|
|
Sir Fraser Morrison v Revenue and Customs
|
[2017] UKUT 300
|
United Kingdom Upper Tribunal
|
United Kingdom
|
3 Aug 2017
|
BAILII
|
|
2
|
|
Spring Salmon & Seafood Ltd v Revenue & Customs
|
[2016] UKUT 313
|
United Kingdom Upper Tribunal
|
United Kingdom
|
5 Jul 2016
|
BAILII
|
|
4
|
|
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
|
|
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
|
|
|
|
Ubs AG v HMRC
|
[2010] UKFTT 366
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Sep 2010
|
BAILII
|
|
5
|
|
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
|
|
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
|
|
|
|
William Ferguson v Revenue & Customs
|
[2014] UKFTT 433
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 May 2014
|
BAILII
|
|
3
|
