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Boake Allen Ltd v Revenue and Customs Commissioners   flag  19

[2007] UKHL 25; [2007] 3 All ER 605; [2007] 1 WLR 1386
House of Lords
United Kingdom
23rd May, 2007

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 flag 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 flag 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 flag 2
Revenue and Customs v Aozora GMAC Investment Ltd [2022] UKUT 258 United Kingdom Upper Tribunal United Kingdom 23 Sep 2022 BAILII flag
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 flag 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 flag 1
Esso Exploration v HMRC [2020] UKFTT 139 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2020 BAILII flag 1
TJ-v-Department for Communities (JSA) [2019] NICom 17 Social Security and Child Support Commission United Kingdom - Northern Ireland 24 Sep 2019 BAILII flag
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 flag
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 flag 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 flag
Keys v Police Service of Northern Ireland [2012] NIMaster 7 Northern Ireland High Court United Kingdom - Northen Ireland 7 Sep 2012 BAILII flag
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 flag 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 flag 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 flag 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 flag 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 flag
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 flag 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 flag 42

Legislation Cited

Legislation Name Provision
European Communities Act 1972
Finance Act 1965 s39, s64
Finance Act 1972

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 flag 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 flag 27
Baars [2000] EUECJ C-251/98; [2000] ECR I-2787 Court of Justice of the European Communities Europe 13 Apr 2000 BAILII flag 52
Hoechst [2001] Ch 620; [2001] 2 WLR 1497 Court of Chancery United Kingdom circa 2001 LexisNexis / Westlaw flag 44
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 flag 70

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