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HMRC v Lansdowne Partners Ltd Partnership   flag  17

[2011] EWCA Civ 1578
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
20th December, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Morgan v Revenue And Customs (CAPITAL GAINS TAX - whether a disposal by constructive trust) [2024] UKFTT 565 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2024 BAILII flag
ELAINE CURTIS v Revenue & Customs (INCOME TAX Part 4 Finance Act 2004 pension fund whether unauthorised member payment) [2022] UKFTT 172 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2022 BAILII flag 1
Hargreaves v HMRC [2022] UKUT 34 United Kingdom Upper Tribunal United Kingdom 11 Feb 2022 BAILII flag 5
Thomas William Good v Revenue and Customs [2021] UKUT 281 United Kingdom Upper Tribunal United Kingdom 18 Nov 2021 BAILII flag 1
Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme) [2021] UKFTT 54 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Odey Asset Management LLP v HMRC [2021] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2021 BAILII flag 1
Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading) [2020] UKFTT 227 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 May 2020 BAILII flag
Carter v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments) [2020] UKFTT 179 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2020 BAILII flag 3
Lo v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) [2018] UKFTT 605 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2018 BAILII flag
Janet Addo v HMRC [2018] UKFTT 530 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2018 BAILII flag 3
Hicks v HMRC [2018] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2018 BAILII flag 5
Cooke v HMRC [2017] UKFTT 844 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2017 BAILII flag 3
NP, Re Leave to Appeal a Decision of The Upper Tribunal (Tax and Chancery Chamber) [2017] ScotCS CSIH_3 Scottish Court of Session United Kingdom - Scotland 24 Jan 2017 BAILII flag
Clark v Turnbull [2017] ScotCS CSOH_4 Scottish Court of Session United Kingdom - Scotland 6 Jan 2017 BAILII flag
Silvester v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) [2015] UKFTT 532 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Oct 2015 BAILII flag
Brown v Revenue & Customs [2012] UKFTT 425 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2012 BAILII flag
David Stephen Sanderson v Revenue & Customs [2012] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2012 BAILII flag 2

Legislation Cited

Legislation Name Provision
Finance Act 1995 s18, s152
Finance Act 1998 s42, s74, s111

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
[2010] Ewhc 2582 [2010] EWHC 2582 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 1
Lansdowne [2010] EWHC 2582 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 1
Corbally-Stourton v HMRC [2008] UKSPC SPC00692; [2008] STC (SCD) 907 United Kingdom Special Commissioners of Income Tax United Kingdom 16 Jun 2008 BAILII flag 41
Monro v HMRC [2009] Ch 69 Court of Chancery United Kingdom circa 2009 LexisNexis / Westlaw flag 18
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm) [1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704 United Kingdom circa 1990 LexisNexis / Westlaw flag 43
Mallalieu v Drummond (Inspector of Taxes) [1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380 United Kingdom circa 1983 LexisNexis / Westlaw flag 70
Fletcher v Income Tax Commissioner [1972] AC 414 United Kingdom circa 1972 LexisNexis / Westlaw flag 15
Heastie v Veitch & Co [1934] 1 KB 535 United Kingdom circa 1934 LexisNexis / Westlaw flag 5
Jones v South-West Lancashire Coal Owners Association Ltd [1927] AC 827; (1927) 11 Tax Cas 790 United Kingdom circa 1927 LexisNexis / Westlaw flag 27
Carlisle And Silloth Golf Club v Smith (1913) 6 Tax Cas 198 United Kingdom circa 1913 flag 5
National Association of Local Government Officers v Watkins (HM Inspector of Taxes) (1934) 18 Tax Cas 499 United Kingdom circa 1934 flag 10
(1900) 4 Tax Cas 221 (1900) 4 Tax Cas 221 United Kingdom circa 1900 flag 1
Dublin Corporation v M'Adam 2 Tax Cas 387 United Kingdom circa 1934 flag 9

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