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Boake Allen Ltd v Revenue and Customs Commissioners     19

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Various Claimants v Nissan Motor Co Ltd	[2024] EWHC 208 (KB)	High Court of England and Wales	United Kingdom - England and Wales	5 Feb 2024	BAILII		1
Abbott v Ministry of Defence	[2023] EWHC 1475 (KB); [2023] 1 WLR 4002	High Court of England and Wales	United Kingdom - England and Wales	16 Jun 2023	BAILII		2
Cavallari v Mercedes-Benz Group AG	[2023] EWHC 512 (KB)	High Court of England and Wales	United Kingdom - England and Wales	8 Mar 2023	BAILII		2
Revenue and Customs v Aozora GMAC Investment Ltd	[2022] UKUT 258	United Kingdom Upper Tribunal	United Kingdom	23 Sep 2022	BAILII
Rawett v Daimler AG	[2022] EWHC 235 (QB); [2022] 1 WLR 5015	High Court of England and Wales	United Kingdom - England and Wales	10 Feb 2022	BAILII		2
Roger Preston Group Ltd v Revenue and Customs (CORPORATION TAX - Accountancy treatment and amortisation of assets sold)	[2021] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Feb 2021	BAILII		1
Esso Exploration v HMRC	[2020] UKFTT 139	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Mar 2020	BAILII		1
TJ-v-Department for Communities (JSA)	[2019] NICom 17	Social Security and Child Support Commission	United Kingdom - Northern Ireland	24 Sep 2019	BAILII
Jazztel Plc v HM Revenue and Customs	[2019] EWCA Civ 1301	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Jul 2019	BAILII
Prudential Assurance Co Ltd v HMRC	[2016] EWCA Civ 376; [2017] 1 All ER 815; [2017] 1 WLR 4031	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Apr 2016	BAILII		39
HM Revenue and Customs v FCE Bank Plc	[2012] EWCA Civ 1290	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Oct 2012	BAILII
Keys v Police Service of Northern Ireland	[2012] NIMaster 7	Northern Ireland High Court	United Kingdom - Northen Ireland	7 Sep 2012	BAILII
Felixstowe Dock And Railway Co Ltd v Revenue & Customs	[2011] UKFTT 838	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2011	BAILII		1
FCE Bank Plc v Revenue & Customs	[2010] UKFTT 136	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Apr 2010	BAILII		1
Revenue and Customs Commissioners	[2010] EWHC 359 (Ch); [2010] BTC 359	High Court of England and Wales	United Kingdom - England and Wales	26 Feb 2010	BAILII		2
FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC	[2009] EWHC 2908 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Nov 2009	BAILII		6
[2008] Uksscsc Cis_1773_2007 (23 June 2008)	[2008] UKSSCSC CIS_1773_2007	Social Security and Child Support Commission	United Kingdom	23 Jun 2008	BAILII
Europcar UK Ltd v Revenue and Customs Commissioners	[2008] EWHC 1363 (Ch); [2008] BTC 681	High Court of England and Wales	United Kingdom - England and Wales	19 Jun 2008	BAILII		8
Abdirahman v Secretary of State for Work and Pensions	[2007] EWCA Civ 657; [2007] 4 All ER 882; [2008] 1 WLR 254	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Jul 2007	BAILII		42

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pirelli Cable Holding NV v IRC	[2006] UKHL 4; [2006] 2 All ER 81; [2006] 1 WLR 400	House of Lords	United Kingdom	8 Feb 2006	BAILII		18
Boake Allen Ltd v HMRC	[2006] EWCA Civ 25	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jan 2006	BAILII		27
Hoechst	[2001] Ch 620; [2001] 2 WLR 1497	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw		44
Baars	[2000] EUECJ C-251/98; [2000] ECR I-2787	Court of Justice of the European Communities	Europe	13 Apr 2000	BAILII		52
Salomon v Commissioners of Customs and Excise	[1967] 2 QB 116; [1966] 2 All ER 340; [1966] 2 Lloyds Rep 460; [1966] 3 WLR 36		United Kingdom	circa 1967	LexisNexis / Westlaw		70