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Carreras Group Ltd v Stamp Commissioner     16

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
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
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
Good v HMRC	[2020] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jan 2020	BAILII		2
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
Chappell v HMRC	[2016] EWCA Civ 809	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2016	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
William Ferguson v Revenue & Customs	[2014] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2014	BAILII		3
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
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
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
Howard Peter Schofield v Revenue & Customs	[2010] UKFTT 196	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2010	BAILII
Bayfine UK Products Bayfine UK v Revenue & Customs	[2008] UKSPC SPC00719	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 Nov 2008	BAILII
Astall v Revenue & Customs Rev 1	[2007] UKSPC SPC00628	United Kingdom Special Commissioners of Income Tax	United Kingdom	14 Aug 2007	BAILII
Rafferty v Revenue and Customs	[2005] UKSPC SPC00475	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 May 2005	BAILII
Cadbury Schweppes Plc v HM Inspector of Taxes	[2004] UKSC SPC00441	United Kingdom Supreme Court	United Kingdom	9 Nov 2004	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd	[1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423		United Kingdom	circa 1988	LexisNexis / Westlaw		59
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		346