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Smallwood v HMRC     23

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 GE Financial Investments	[2024] EWCA Civ 797	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jul 2024	BAILII
Haworth v Revenue and Customs (Capital gains tax - treaty relief pursuant to the UK/Mauritius double taxation treaty)	[2024] UKUT 58	United Kingdom Upper Tribunal	United Kingdom	4 Mar 2024	BAILII
Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs	[2023] EWCA Civ 695	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jun 2023	BAILII		1
JONATHAN OPPENHEIMER v Revenue & Customs (INCOME TAX - whether resident in UK or RSA - Article 4 of the Republic of South Africa/UK Double Tax Treaty 2002)	[2022] UKFTT 112	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2022	BAILII
R (Haworth) v HMRC	[2021] UKSC 25	United Kingdom Supreme Court	United Kingdom	2 Jul 2021	BAILII		4
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
Mackay v Wesley	[2020] EWHC 1215 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	18 May 2020	BAILII		2
Evans v Pricewaterhousecoopers LLP	[2019] EWHC 2350 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Sep 2019	BAILII		1
Evans v Pricewaterhousecoopers LLP	[2019] EWHC 1505 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Jun 2019	BAILII		3
R (oao Haworth) v HMRC	[2019] EWCA Civ 747; [2019] 1 WLR 4708	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 May 2019	BAILII		6
Wesley v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust)	[2019] UKFTT 259	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Apr 2019	BAILII
Fowler v HMRC	[2018] EWCA Civ 2544	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Nov 2018	BAILII		3
R (Haworth) v Commissioners for HM Customs and Revenue	[2018] EWHC 1271 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	23 May 2018	BAILII		10
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR TR2018/5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Development Securities (NO 9) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)	[2017] UKFTT 565	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2017	BAILII
Fowler	[2017] UKUT 219	United Kingdom Upper Tribunal	United Kingdom	30 May 2017	BAILII		3
Lee and Bunter v Revenue and Customs Commissioners	[2017] UKFTT 279	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2017	BAILII		4
Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation	[2016] HCATrans 183	High Court of Australia	Australia - Commonwealth	24 Aug 2016	AustLII
Fowler v Revenue and Customs (INCOME TAX/CORPORATION TAX : Double taxation)	[2016] UKFTT 234	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2016	BAILII		2
Bywater Investments Ltd v Commissioner of Taxation	[2015] FCAFC 176; (2015) 236 FCR 520; (2015) 329 ALR 385	Federal Court of Australia	Australia - Commonwealth	11 Dec 2015	AustLII		6
Michael Macklin v Revenue & Customs	[2013] UKFTT 554	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2013	BAILII
R (Huitson) v HMRC	[2011] EWCA Civ 893; [2012] QB 489	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2011	BAILII		16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Compania Sud American Vapores v Hamburg	[2006] EWCA Civ 26; [2007] 1 WLR 980; [2006] 2 Lloyds Rep 66; [2006] 2 All ER (Comm) 1; [2006] All ER (D) 190	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Mar 2006	BAILII		31
Untelrab Ltd v McGregor	[1996] STC (SCD) 1		United Kingdom	circa 1996			10
New Zealand Forest Products Finance NV v Commissioner of Inland Revenue	[1995] 2 NZLR 357		New Zealand	circa 1995	LexisNexis		8
Little Olympian Each Ways Ltd, In re	[1994] 4 All ER 561; [1995] 1 WLR 560		United Kingdom	circa 1994	LexisNexis		43
Ltd	[1987] AC 141		United Kingdom	circa 1987	LexisNexis / Westlaw		13
Fothergill v Monarch Airlines Ltd	[1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295	House of Lords	United Kingdom	10 Jul 1980	BAILII		271
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
Edwards v Bairstow	[1956] AC 12		United Kingdom	circa 1956	LexisNexis / Westlaw		4
De Beers Consolidated Mines Ltd v Howe	[1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612		United Kingdom	8 Jun 1905	CommonLII		73