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Revenue and Customs Commissioners v Total Network SL   flag  125

[2008] UKHL 19; [2008] 1 AC 1174; [2008] 2 All ER 413; [2008] All ER (D) 160; [2008] BVC 340; [2008] BTC 5216; [2008] BPIR 699; [2008] 2 WLR 711
House of Lords
United Kingdom
12th March, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
"Table of Cases" [2013] ELECD 93 Edited Legal Collections Data Australia circa 2013 AustLII flag
Argyle Building Services Pty Ltd v Franek [2020] VSCA 196 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Aug 2020 AustLII flag 8
AED Oil Ltd v Back [2009] VSC 158 Supreme Court of Victoria Australia - Victoria 6 Apr 2009 AustLII flag 7
Poland v Hedley [No 5] [2023] WASC 294 Supreme Court of Western Australia Australia - Western Australia 8 Aug 2023 AustLII flag 5
Hardie Finance Corporation Pty Ltd v Ahern (No 3) [2010] WASC 403 Supreme Court of Western Australia Australia - Western Australia 22 Dec 2010 AustLII flag 26
Chief Fine Investments Ltd (in Liquidation) v Kingston Capital Investment Ltd [2024] HKCFI 400 Hong Kong Court of First Instance Hong Kong 2 Feb 2024 HKLII flag
Australian Medic-Care Co Ltd v Network Advertising Development Ltd [2022] HKDC 42 Hong Kong District Court Hong Kong 11 Jan 2022 HKLII flag
Re Chan Chun Chuen [2021] HKCFI 2385 Hong Kong Court of First Instance Hong Kong 13 Aug 2021 HKLII flag 2
Wong Keaven Ka Hay t/a Hoi Shing Seafood Co v Central International (HK) Ltd [2021] HKDC 715 Hong Kong District Court Hong Kong 21 Jul 2021 HKLII flag
[2019] HKCFI 4650 (30 September 2019) [2019] HKCFI 4650 Hong Kong Court of First Instance Hong Kong 30 Sep 2019 HKLII flag
Grand Express Ltd v Fung Kang Transportation & Amp [2014] HKDC 1675 Hong Kong District Court Hong Kong 10 Oct 2014 HKLII flag
[2014] HKDC 651 (10 October 2014) [2014] HKDC 651 Hong Kong District Court Hong Kong 10 Oct 2014 HKLII flag
Total Lubricants Hong Kong Ltd v Christophe De La Cropte De Chanterac [2012] HKCA 625; [2012] 5 HKC 523; [2012] 5 HKLRD 59 Hong Kong Court of Appeal Hong Kong 13 Aug 2012 HKLII flag 3
Official Receiver v Chan Kin Hang Danvil [2012] HKCA 240 Hong Kong Court of Appeal Hong Kong 20 Jun 2012 HKLII flag
[2012] Hkcfi 592 (14 June 2012) [2012] HKCFI 592 Hong Kong Court of First Instance Hong Kong 14 Jun 2012 HKLII flag
NG Koon Fat v li Wai Chi, a Revising Officer Sitting AT Shatin Magistrates' Courts [2012] HKCFI 97 Hong Kong Court of First Instance Hong Kong 7 Feb 2012 HKLII flag 1
A & M Manufacturing and Marketing Ltd v Iu Po Shing [2011] HKCA 209 Hong Kong Court of Appeal Hong Kong 6 Jul 2011 HKLII flag
Chung Yuen Yee v Sam Woo Bore Pile Foundation Ltd [2011] HKCA 210 Hong Kong Court of Appeal Hong Kong 6 Jul 2011 HKLII flag 3
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 937eu16a 7dadu16a 57fau16a [2010] HKCFI 1246 Hong Kong Court of First Instance Hong Kong 16 Nov 2010 HKLII flag
[2010] Hkcfi 966 (24 August 2010) [2010] HKCFI 966 Hong Kong Court of First Instance Hong Kong 24 Aug 2010 HKLII flag
Barnes Bay Development Ltd (In Liquidation) v Starwood Capital Group [2022] ECarSC 250 Eastern Caribbean Supreme Court International 19 Jul 2022 CommonLII flag
Reid (Wayne) v Reid (Curtis) and Reid (Curtis) v Cable and Wireless Jamaica [2020] JMCA 74 Court of Appeal of Jamaica Jamaica 16 Jun 2020 CommonLII flag
American Jewellery Co Ltd v Commercial Corporation Jamaica Ltd [2010] JMCA 96 Court of Appeal of Jamaica Jamaica 1 Oct 2010 CommonLII flag
Kea Investments Ltd v Wikeley Family Trustee Ltd [2023] NZHC 466 High Court of New Zealand New Zealand 10 Mar 2023 NZLII flag 13
Intellihub Ltd v Genesis Energy Ltd [2020] NZHC 807; [2020] 3 NZLR 230 High Court of New Zealand New Zealand 24 Apr 2020 NZLII flag 6
Moeke v Raukawa Iwi Development Ltd [2019] NZHC 3166; (2019) 21 NZCPR 493 High Court of New Zealand New Zealand 4 Dec 2019 NZLII flag 6
Wagner v Gill [2014] NZCA 336; [2015] 3 NZLR 157 Court of Appeal of New Zealand New Zealand 18 Jul 2014 NZLII flag 14
Camiveo Ltd v Dunnes Stores [2017] IEHC 147 High Court of Ireland Republic of Ireland 2 Mar 2017 BAILII flag 4
H380 Kanwell Developments Ltd v The Revenue Commissioners [2008] IEHC 380 High Court of Ireland Republic of Ireland 17 Dec 2008 BAILII flag
Vitale v Alii and Faipule of Gagaifoleavao Lefaga [2017] WSSC 12 Supreme Court of Samoa Samoa 14 Mar 2017 PacLII flag 1
Manchester Ship Canal Co Ltd v United Utilities Water Ltd (No 2) [2024] UKSC 22 United Kingdom Supreme Court United Kingdom 2 Jul 2024 BAILII flag 2
Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP [2023] UKSC 40 United Kingdom Supreme Court United Kingdom 8 Nov 2023 BAILII flag
Secretary of State for Health v Servier Laboratories Ltd [2021] UKSC 24; [2022] AC 959; [2021] 3 WLR 370 United Kingdom Supreme Court United Kingdom 2 Jul 2021 BAILII flag 12
Leeds City Council v Barclays Bank [2021] EWHC 363 (Comm); [2021] QB 1027; [2021] 2 WLR 1180 Leeds "); [2021] QB 1027 United Kingdom 22 Feb 2021 BAILII flag 3
Crow Metals Ltd v Revenue & Customs (VAT - denial of input tax) [2020] UKFTT 423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2020 BAILII flag 2
JSC BTA Bank v Khrapunov [2018] UKSC 19; [2018] 3 All ER 293; [2018] 2 WLR 1125 United Kingdom Supreme Court United Kingdom 21 Mar 2018 BAILII flag 75
Mavisat Ltd v Revenue & Customs [2012] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Mar 2012 BAILII flag
Coracle Ventures Ltd v Revenue & Customs [2011] UKFTT 630 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Sep 2011 BAILII flag 1
Edgeskill Ltd v Revenue and Customs Commissioners [2011] UKFTT 393 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2011 BAILII flag 4
Maximum Networks v Revenue & Customs [2011] UKFTT 93 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jan 2011 BAILII flag
My Secrets Ltd v Revenue & Customs [2011] UKFTT 72 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2011 BAILII flag 2
R (on the application of the Child Poverty Action Group) v Secretary of State for Work and Pensions [2010] UKSC 54; [2011] 2 AC 15; [2011] 1 All ER 729; [2011] 2 WLR 1; [2010] All ER (D) 97 United Kingdom Supreme Court United Kingdom 8 Dec 2010 BAILII flag 38
Procomm Consultancy Ltd v Revenue & Customs [2010] UKFTT 561 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Nov 2010 BAILII flag 1
Quality Import Export Ltd v Revenue & Customs [2010] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jan 2010 BAILII flag 1
Lakatamia Shipping Co Ltd v Su [2024] EWHC 1749 (Comm) High Court of England and Wales United Kingdom - England and Wales 12 Jul 2024 BAILII flag 1
Takhar v Gracefield Developments Ltd [2024] EWHC 1714 (Ch) High Court of England and Wales United Kingdom - England and Wales 3 Jul 2024 BAILII flag 1
Etta Healthcare v Aimson [2024] EWHC 1209 (Ch) High Court of England and Wales United Kingdom - England and Wales 21 May 2024 BAILII flag 1
GI Globinvestment Ltd v Faleschini [2024] EWHC 481 (Comm) High Court of England and Wales United Kingdom - England and Wales 5 Mar 2024 BAILII flag 1
Your Lawyers Ltd v Capital Interchange Ltd [2024] EWHC 287 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Feb 2024 BAILII flag 1
ABFA Commodities Trading Ltd v Petraco Oil Co SA [2024] EWHC 147 (Comm) High Court of England and Wales United Kingdom - England and Wales 30 Jan 2024 BAILII flag 2
IMG Data Ltd v Perform Content Services Ltd [2023] EWHC 3244 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 Dec 2023 BAILII flag 1
British Telecommunications plc v HMRC [2023] EWCA Civ 1412 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Dec 2023 BAILII flag 2
Tseng & Morimoto [2023] EWHC 3023 (Comm) High Court of England and Wales United Kingdom - England and Wales 27 Nov 2023 BAILII flag 3
Yaman v Parmar [2023] EW Misc 15 High Court of England and Wales United Kingdom - England and Wales 17 Nov 2023 BAILII flag 8
Mouradi v Tesco Stores Ltd [2023] EW Misc 16 High Court of England and Wales United Kingdom - England and Wales 17 Nov 2023 BAILII flag 8
Morgan v Shah [2023] EW Misc 17 High Court of England and Wales United Kingdom - England and Wales 17 Nov 2023 BAILII flag 8
Bahceci v Tesco Stores Ltd [2023] EW Misc 18 High Court of England and Wales United Kingdom - England and Wales 17 Nov 2023 BAILII flag 8
Alghafagi v Tesco Stores Ltd [2023] EW Misc 19 High Court of England and Wales United Kingdom - England and Wales 17 Nov 2023 BAILII flag
Esso Petroleum Co Ltd v Breen [2023] EWHC 2013 (KB) High Court of England and Wales United Kingdom - England and Wales 31 Aug 2023 BAILII flag 1
Suppipat v Narongdej [2023] EWHC 1988 (Comm) High Court of England and Wales United Kingdom - England and Wales 31 Jul 2023 BAILII flag 3
Lakatamia Shipping Co Ltd v Su [2023] EWHC 1874 (Comm) High Court of England and Wales United Kingdom - England and Wales 21 Jul 2023 BAILII flag 4
Ensign House Ltd v Ensign House (FEC) Ltd [2023] EWHC 1563 (Ch) High Court of England and Wales United Kingdom - England and Wales 27 Jun 2023 BAILII flag 3
Goyal v BGF Investment Management Ltd [2023] EWHC 1180 (Comm) High Court of England and Wales United Kingdom - England and Wales 26 May 2023 BAILII flag 1
Shell UK Ltd v Persons Unknown (Rev5) [2023] EWHC 1229 (KB) High Court of England and Wales United Kingdom - England and Wales 23 May 2023 BAILII flag 2
Trafalgar Multi Asset Trading Co Ltd v Hadley [2023] EWHC 1184 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 May 2023 BAILII flag 4
Seneschall v Trisant Foods Ltd [2023] EWHC 1029 (Ch) High Court of England and Wales United Kingdom - England and Wales 3 May 2023 BAILII flag 6
Rancom Security Ltd v Girling [2023] EWHC 1115 (Ch) High Court of England and Wales United Kingdom - England and Wales 28 Apr 2023 BAILII flag 3
Lonestar Communications Corporation LLC v Kaye [2023] EWHC 421 (Comm) High Court of England and Wales United Kingdom - England and Wales 28 Feb 2023 BAILII flag 3
Libyan Investment Authority v King [2023] EWHC 265 (Ch) High Court of England and Wales United Kingdom - England and Wales 10 Feb 2023 BAILII flag 4
Esso Petroleum Co Ltd v Breen [2022] EWHC 2664 (KB) High Court of England and Wales United Kingdom - England and Wales 21 Oct 2022 BAILII flag 2
G I Globinvestment Ltd VP Fund Solutions (Luxembourg) SA (Rev1) [2022] EWHC 1872 (Comm) High Court of England and Wales United Kingdom - England and Wales 19 Jul 2022 BAILII flag 1
Zenith Logistics Services (UK) Ltd v Keates [2022] EWHC 1496 (Comm) High Court of England and Wales United Kingdom - England and Wales 17 Jun 2022 BAILII flag 2
Shell UK Oil Products Ltd v Persons unknown [2022] EWHC 1215 (QB) High Court of England and Wales United Kingdom - England and Wales 20 May 2022 BAILII flag 3
ED &F Man Capital Markets Ltd v Come Harvest Holdings Ltd [2022] EWHC 229 (Comm) High Court of England and Wales United Kingdom - England and Wales 16 Feb 2022 BAILII flag 24
Lakatamia Shipping Co Ltd v Nobu Su [2021] EWHC 1907 (Comm) High Court of England and Wales United Kingdom - England and Wales 8 Jul 2021 BAILII flag 22
British Telecommunications Plc v Revenue and Customs (Rev 1) [2021] EWHC 1095 (Ch) High Court of England and Wales United Kingdom - England and Wales 28 Apr 2021 BAILII flag 2
Skatteforvaltningen (The Danish Customs And Tax Administration) v Solo Capital Partners LLP [2021] EWHC 974 (Comm) High Court of England and Wales United Kingdom - England and Wales 27 Apr 2021 BAILII flag 6
Racing Partnership Ltd v Sports Information Services Ltd [2020] EWCA Civ 1300; [2021] FSR 2 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2020 BAILII flag 28
Raja v McMillan [2020] EWHC 951 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Apr 2020 BAILII flag 6
Alesco Risk Management Services v Bishopsgate [2019] EWHC 2839 (QB) High Court of England and Wales United Kingdom - England and Wales 25 Oct 2019 BAILII flag 2
Taylor v Van Dutch Marine Holding Ltd [2019] EWHC 1951 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Jul 2019 BAILII flag 6
Racing Partnership Ltd v Don Brothers (Cash Betting) Ltd [2019] EWHC 1156 (Ch); [2019] FSR 33 High Court of England and Wales United Kingdom - England and Wales 8 May 2019 BAILII flag 4
Media-Saturn Holding GmbH v Toshiba Information Systems (UK) Ltd [2019] EWHC 1095 (Ch) High Court of England and Wales United Kingdom - England and Wales 2 May 2019 BAILII flag 3
Tugushev v Orlov [2019] EWHC 645 (Comm) High Court of England and Wales United Kingdom - England and Wales 27 Mar 2019 BAILII flag 17
Iranian Offshore Engineering and Construction Co v Dean Investment Holdings SA [2019] EWHC 472 (Comm) High Court of England and Wales United Kingdom - England and Wales 1 Mar 2019 BAILII flag 10
WM Morrison Supermarkets PLC v Various Claimants [2018] EWCA Civ 2339; [2019] QB 772 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Oct 2018 BAILII flag 7
Fundo Soberano de Angola v dos Santos [2018] EWHC 2199 (Comm); [2018] All ER (D) 58 High Court of England and Wales United Kingdom - England and Wales 16 Aug 2018 BAILII flag 66
FM Capital Partners Ltd v Marino [2018] EWHC 1768 (Comm) High Court of England and Wales United Kingdom - England and Wales 11 Jul 2018 BAILII flag 30
Al Nehayan v Kent [2018] EWHC 333 (Comm) High Court of England and Wales United Kingdom - England and Wales 22 Feb 2018 BAILII flag 54
Southern Gas Networks Plc v Thames Water Utilities Ltd [2018] EWCA Civ 33; [2018] 1 WLR 5977 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jan 2018 BAILII flag 3
Holyoake v Candy [2017] EWHC 3397 (Ch) High Court of England and Wales United Kingdom - England and Wales 21 Dec 2017 BAILII flag 18
Wallace v Revenue And Customs [2017] EWHC 3115 (Ch) High Court of England and Wales United Kingdom - England and Wales 6 Dec 2017 BAILII flag 1
Carr J), and Cullen Investments Ltd v Brown [2017] EWHC 1586 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Jul 2017 BAILII flag 7
JSC BTA Bank v Ablyazov (No 14) [2017] EWCA Civ 40; [2017] QB 853 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Feb 2017 BAILII flag 20
AAI Consulting Ltd v FCA [2016] EWHC 2812 (Comm) High Court of England and Wales United Kingdom - England and Wales 7 Nov 2016 BAILII flag 6
Southern Gas Networks Plc v Thames Water Utilities Ltd [2016] EWHC 1669 (TCC) High Court of England and Wales United Kingdom - England and Wales 4 Jul 2016 BAILII flag 2
JSC BTA Bank v Ablyazov [2016] EWHC 230 (Comm) High Court of England and Wales United Kingdom - England and Wales 11 Feb 2016 BAILII flag 6
PK Airfinance SARL v Alpstream AG [2015] EWCA Civ 1318 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2015 BAILII flag 5
Emerald Supplies Ltd v British Airways plc [2015] EWCA Civ 1024 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 2015 BAILII flag 19
Muduroglu v Reddish LLP [2015] EWHC 1044 (Ch) High Court of England and Wales United Kingdom - England and Wales 17 Apr 2015 BAILII flag 1
IBM United Kingdom Holdings Ltd v Dalgleish (Rev 2) [2015] EWHC 389 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Feb 2015 BAILII flag 2
Kamoka v The Security Service [2015] EWHC 60 (QB) High Court of England and Wales United Kingdom - England and Wales 22 Jan 2015 BAILII flag 3
Bodo Community v Shell Petroleum Development Co of Nigeria Ltd [2014] EWHC 1973 (TCC); [2014] All ER (D) 181 High Court of England and Wales United Kingdom - England and Wales 20 Jun 2014 BAILII flag 7
Twentieth Century Fox v Harris [2014] EWHC 1568 (Ch) High Court of England and Wales United Kingdom - England and Wales 16 May 2014 BAILII flag 5
Alpha Sim v CAZ Distribution Services [2014] EWHC 207 (Ch) High Court of England and Wales United Kingdom - England and Wales 26 Feb 2014 BAILII flag 3
Concept Oil Services Ltd v EN-GIN Group LLP [2013] EWHC 1897 (Comm) High Court of England and Wales United Kingdom - England and Wales 5 Jul 2013 BAILII flag 10
HMRC v Sunico [2013] EWHC 941 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 Apr 2013 BAILII flag 20
Novoship (UK) Ltd v Mikhaylyuk [2012] EWHC 3586 (Comm) High Court of England and Wales United Kingdom - England and Wales 14 Dec 2012 BAILII flag 28
City of London Group Plc v Lothbury Financial Services Ltd [2012] EWHC 3148 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Nov 2012 BAILII flag 1
Towry EJ Ltd v Bennett [2012] EWHC 224 (QB) High Court of England and Wales United Kingdom - England and Wales 14 Feb 2012 BAILII flag 6
Legal Services Commission v Henthorn [2010] EWHC 3329 (QB) High Court of England and Wales United Kingdom - England and Wales 4 Feb 2011 BAILII flag 2
Irish Response Ltd v Direct Beauty Products Ltd [2011] EWHC 37 (QB) High Court of England and Wales United Kingdom - England and Wales 21 Jan 2011 BAILII flag 3
HMRC v Begum [2010] EWHC 1799 (Ch); [2011] BPIR 59 High Court of England and Wales United Kingdom - England and Wales 15 Jul 2010 BAILII flag 24
Littlewoods Retail Ltd v HM Revenue and Customs [2010] EWHC 1071 (Ch); [2010] BVC 673 High Court of England and Wales United Kingdom - England and Wales 19 May 2010 BAILII flag 14
Mobilx Ltd v HMRC [2010] EWCA Civ 517; [2010] BVC 638 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 May 2010 BAILII flag 181
Digicel (St Lucia) Ltd v Cable & Wireless Plc [2010] EWHC 774 (Ch) High Court of England and Wales United Kingdom - England and Wales 15 Apr 2010 BAILII flag 46
R (on the application of Child Poverty Action Group) v Secretary of State for Work and Pensions [2009] EWCA Civ 1058; [2009] All ER (D) 135 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 2009 BAILII flag 2
Bank of Tokyo-Mitsubishi UFJ Ltd v Baskan Gida Sanayi Ve Pazarlama AS [2009] EWHC 1276 (Ch) High Court of England and Wales United Kingdom - England and Wales 11 Jun 2009 BAILII flag 22
Kelly v O'Doherty [2024] NIMaster 1 Northern Ireland High Court United Kingdom - Northen Ireland 8 Jan 2024 BAILII flag
Roche Diagnostics Ltd Against Greater Glasgow Health Board [2024] ScotCS CSOH_55 Scottish Court of Session United Kingdom - Scotland 5 Jun 2024 BAILII flag
Robert Gordon Kidd Against Lime Rock Management LLP & Others [2024] ScotCS CSOH_28 Scottish Court of Session United Kingdom - Scotland 8 Mar 2024 BAILII flag
Ramzan, Appeal Against Conviction and Sentence by, Against Her Majesty's Advocate [2015] ScotHC HCJAC_9 Scottish High Court of Justiciary United Kingdom - Scotland 10 Feb 2015 BAILII flag
Axon Well Intervention Products Holdings v Craig [2015] ScotCS CSOH_4 Scottish Court of Session United Kingdom - Scotland 16 Jan 2015 BAILII flag
Scotland Gas Networks Plc v Scottish Water [2011] ScotSC 195 Scottish Sheriff Court United Kingdom - Scotland 13 Dec 2011 BAILII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Uncertainty in Private Law: Rhetorical Device or Substantive Legal Argument?" (2021) 45 Melbourne University Law Review 60 Bigwood, Rick; Dietrch, Joachim Australia circa 2021 AustLII flag
"Table of Cases" [2013] ELECD 93 Edited Legal Collections Data Australia circa 2013 AustLII flag
"Tortious Remedies for Deliberate Wrongdoing to Victims of Human Trafficking and Slavery in Australia" (2011) 34 University of New South Wales Law Journal 898 Stewart, Pam Australia circa 2011 AustLII flag 2
"Tortious Remedies for Deliberate Wrongdoing to Victims of Human Trafficking and Slavery in Australia" [2011] UTSLRS 3 Stewart, Pam Australia circa 2011 AustLII flag
"AT v Dulghieru: Accounting for the Profits of Sex Trafficking" [2009] VUWLawRw 36 O'Driscoll, Anne New Zealand circa 2009 NZLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1972
Finance Act 1997 s47, s76

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Lonestar Communications Corporation LLC v Kaye [2023] EWHC 421 (Comm) High Court of England and Wales United Kingdom - England and Wales 28 Feb 2023 BAILII flag 3
Libyan Investment Authority v King [2023] EWHC 265 (Ch) High Court of England and Wales United Kingdom - England and Wales 10 Feb 2023 BAILII flag 4
Esso Petroleum Co Ltd v Breen [2022] EWHC 2664 (KB) High Court of England and Wales United Kingdom - England and Wales 21 Oct 2022 BAILII flag 2
G I Globinvestment Ltd VP Fund Solutions (Luxembourg) SA (Rev1) [2022] EWHC 1872 (Comm) High Court of England and Wales United Kingdom - England and Wales 19 Jul 2022 BAILII flag 1
Zenith Logistics Services (UK) Ltd v Keates [2022] EWHC 1496 (Comm) High Court of England and Wales United Kingdom - England and Wales 17 Jun 2022 BAILII flag 2
Shell UK Oil Products Ltd v Persons unknown [2022] EWHC 1215 (QB) High Court of England and Wales United Kingdom - England and Wales 20 May 2022 BAILII flag 3
ED &F Man Capital Markets Ltd v Come Harvest Holdings Ltd [2022] EWHC 229 (Comm) High Court of England and Wales United Kingdom - England and Wales 16 Feb 2022 BAILII flag 24
Lakatamia Shipping Co Ltd v Nobu Su [2021] EWHC 1907 (Comm) High Court of England and Wales United Kingdom - England and Wales 8 Jul 2021 BAILII flag 22
British Telecommunications Plc v Revenue and Customs (Rev 1) [2021] EWHC 1095 (Ch) High Court of England and Wales United Kingdom - England and Wales 28 Apr 2021 BAILII flag 2
Skatteforvaltningen (The Danish Customs And Tax Administration) v Solo Capital Partners LLP [2021] EWHC 974 (Comm) High Court of England and Wales United Kingdom - England and Wales 27 Apr 2021 BAILII flag 6
Racing Partnership Ltd v Sports Information Services Ltd [2020] EWCA Civ 1300; [2021] FSR 2 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2020 BAILII flag 28
Raja v McMillan [2020] EWHC 951 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Apr 2020 BAILII flag 6
Alesco Risk Management Services v Bishopsgate [2019] EWHC 2839 (QB) High Court of England and Wales United Kingdom - England and Wales 25 Oct 2019 BAILII flag 2
Taylor v Van Dutch Marine Holding Ltd [2019] EWHC 1951 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Jul 2019 BAILII flag 6
Racing Partnership Ltd v Don Brothers (Cash Betting) Ltd [2019] EWHC 1156 (Ch); [2019] FSR 33 High Court of England and Wales United Kingdom - England and Wales 8 May 2019 BAILII flag 4
Media-Saturn Holding GmbH v Toshiba Information Systems (UK) Ltd [2019] EWHC 1095 (Ch) High Court of England and Wales United Kingdom - England and Wales 2 May 2019 BAILII flag 3
Tugushev v Orlov [2019] EWHC 645 (Comm) High Court of England and Wales United Kingdom - England and Wales 27 Mar 2019 BAILII flag 17
Iranian Offshore Engineering and Construction Co v Dean Investment Holdings SA [2019] EWHC 472 (Comm) High Court of England and Wales United Kingdom - England and Wales 1 Mar 2019 BAILII flag 10
WM Morrison Supermarkets PLC v Various Claimants [2018] EWCA Civ 2339; [2019] QB 772 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Oct 2018 BAILII flag 7
Fundo Soberano de Angola v dos Santos [2018] EWHC 2199 (Comm); [2018] All ER (D) 58 High Court of England and Wales United Kingdom - England and Wales 16 Aug 2018 BAILII flag 66
FM Capital Partners Ltd v Marino [2018] EWHC 1768 (Comm) High Court of England and Wales United Kingdom - England and Wales 11 Jul 2018 BAILII flag 30
Al Nehayan v Kent [2018] EWHC 333 (Comm) High Court of England and Wales United Kingdom - England and Wales 22 Feb 2018 BAILII flag 54
Southern Gas Networks Plc v Thames Water Utilities Ltd [2018] EWCA Civ 33; [2018] 1 WLR 5977 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jan 2018 BAILII flag 3
Holyoake v Candy [2017] EWHC 3397 (Ch) High Court of England and Wales United Kingdom - England and Wales 21 Dec 2017 BAILII flag 18
Wallace v Revenue And Customs [2017] EWHC 3115 (Ch) High Court of England and Wales United Kingdom - England and Wales 6 Dec 2017 BAILII flag 1
Carr J), and Cullen Investments Ltd v Brown [2017] EWHC 1586 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Jul 2017 BAILII flag 7
JSC BTA Bank v Ablyazov (No 14) [2017] EWCA Civ 40; [2017] QB 853 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Feb 2017 BAILII flag 20
AAI Consulting Ltd v FCA [2016] EWHC 2812 (Comm) High Court of England and Wales United Kingdom - England and Wales 7 Nov 2016 BAILII flag 6
Southern Gas Networks Plc v Thames Water Utilities Ltd [2016] EWHC 1669 (TCC) High Court of England and Wales United Kingdom - England and Wales 4 Jul 2016 BAILII flag 2
JSC BTA Bank v Ablyazov [2016] EWHC 230 (Comm) High Court of England and Wales United Kingdom - England and Wales 11 Feb 2016 BAILII flag 6
PK Airfinance SARL v Alpstream AG [2015] EWCA Civ 1318 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2015 BAILII flag 5
Emerald Supplies Ltd v British Airways plc [2015] EWCA Civ 1024 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 2015 BAILII flag 19
Muduroglu v Reddish LLP [2015] EWHC 1044 (Ch) High Court of England and Wales United Kingdom - England and Wales 17 Apr 2015 BAILII flag 1
IBM United Kingdom Holdings Ltd v Dalgleish (Rev 2) [2015] EWHC 389 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Feb 2015 BAILII flag 2
Kamoka v The Security Service [2015] EWHC 60 (QB) High Court of England and Wales United Kingdom - England and Wales 22 Jan 2015 BAILII flag 3
Bodo Community v Shell Petroleum Development Co of Nigeria Ltd [2014] EWHC 1973 (TCC); [2014] All ER (D) 181 High Court of England and Wales United Kingdom - England and Wales 20 Jun 2014 BAILII flag 7
Twentieth Century Fox v Harris [2014] EWHC 1568 (Ch) High Court of England and Wales United Kingdom - England and Wales 16 May 2014 BAILII flag 5
Alpha Sim v CAZ Distribution Services [2014] EWHC 207 (Ch) High Court of England and Wales United Kingdom - England and Wales 26 Feb 2014 BAILII flag 3
Concept Oil Services Ltd v EN-GIN Group LLP [2013] EWHC 1897 (Comm) High Court of England and Wales United Kingdom - England and Wales 5 Jul 2013 BAILII flag 10
HMRC v Sunico [2013] EWHC 941 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 Apr 2013 BAILII flag 20
Novoship (UK) Ltd v Mikhaylyuk [2012] EWHC 3586 (Comm) High Court of England and Wales United Kingdom - England and Wales 14 Dec 2012 BAILII flag 28
City of London Group Plc v Lothbury Financial Services Ltd [2012] EWHC 3148 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Nov 2012 BAILII flag 1
Towry EJ Ltd v Bennett [2012] EWHC 224 (QB) High Court of England and Wales United Kingdom - England and Wales 14 Feb 2012 BAILII flag 6
Legal Services Commission v Henthorn [2010] EWHC 3329 (QB) High Court of England and Wales United Kingdom - England and Wales 4 Feb 2011 BAILII flag 2
Irish Response Ltd v Direct Beauty Products Ltd [2011] EWHC 37 (QB) High Court of England and Wales United Kingdom - England and Wales 21 Jan 2011 BAILII flag 3
HMRC v Begum [2010] EWHC 1799 (Ch); [2011] BPIR 59 High Court of England and Wales United Kingdom - England and Wales 15 Jul 2010 BAILII flag 24
Littlewoods Retail Ltd v HM Revenue and Customs [2010] EWHC 1071 (Ch); [2010] BVC 673 High Court of England and Wales United Kingdom - England and Wales 19 May 2010 BAILII flag 14
Mobilx Ltd v HMRC [2010] EWCA Civ 517; [2010] BVC 638 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 May 2010 BAILII flag 181
Digicel (St Lucia) Ltd v Cable & Wireless Plc [2010] EWHC 774 (Ch) High Court of England and Wales United Kingdom - England and Wales 15 Apr 2010 BAILII flag 46
R (on the application of Child Poverty Action Group) v Secretary of State for Work and Pensions [2009] EWCA Civ 1058; [2009] All ER (D) 135 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 2009 BAILII flag 2
Bank of Tokyo-Mitsubishi UFJ Ltd v Baskan Gida Sanayi Ve Pazarlama AS [2009] EWHC 1276 (Ch) High Court of England and Wales United Kingdom - England and Wales 11 Jun 2009 BAILII flag 22
Revenue and Customs Commissioners v Total Network SL [2007] EWCA Civ 39; [2007] 2 WLR 1156; [2007] BVC 119; [2007] BTC 5150; [2007] All ER (D) 309 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jan 2007 BAILII flag 6
Anthony Clarke MR, Dyson and Moses LJJ) [2006] EWCA Civ 1370; [2007] 2 WLR 1062 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2007 BAILII flag 9
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] EWCA Civ 118; [2007] 1 AC 558; [2007] 1 All ER 449; [2006] 1 WLR 1865; [2006] All ER (D) 298; [2006] STI 2386; [2006] BTC 781 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2006 BAILII flag 94
President of Equatorial Guinea v Logo Ltd [2005] EWHC 2034 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag 1
Kuwait Oil Tanker Co SAK v Al Bader [2000] EWCA Civ 160; [2000] 2 All ER (Comm) 271 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 May 2000 BAILII flag 138
Isaac Oren v Red Box Toy Factory Ltd [1999] EWHC Patents 255; [1999] FSR 785 High Court of England and Wales United Kingdom - England and Wales 1 Feb 1999 BAILII flag 31
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Kelly v O'Doherty [2024] NIMaster 1 Northern Ireland High Court United Kingdom - Northen Ireland 8 Jan 2024 BAILII flag
Roche Diagnostics Ltd Against Greater Glasgow Health Board [2024] ScotCS CSOH_55 Scottish Court of Session United Kingdom - Scotland 5 Jun 2024 BAILII flag
Robert Gordon Kidd Against Lime Rock Management LLP & Others [2024] ScotCS CSOH_28 Scottish Court of Session United Kingdom - Scotland 8 Mar 2024 BAILII flag
Ramzan, Appeal Against Conviction and Sentence by, Against Her Majesty's Advocate [2015] ScotHC HCJAC_9 Scottish High Court of Justiciary United Kingdom - Scotland 10 Feb 2015 BAILII flag
Axon Well Intervention Products Holdings v Craig [2015] ScotCS CSOH_4 Scottish Court of Session United Kingdom - Scotland 16 Jan 2015 BAILII flag
Scotland Gas Networks Plc v Scottish Water [2011] ScotSC 195 Scottish Sheriff Court United Kingdom - Scotland 13 Dec 2011 BAILII flag 2
[1940] SC 141 [1940] SC 141 United Kingdom - Scotland circa 1940 flag 2
Powell v Boladz
Sales, The Tort of Conspiracy and Civil Secondary Liability [1990] CLJ 491 circa 1990 3

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