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Distinctive Care     3

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Avonside Roofing Ltd v HMRC	[2021] UKFTT 158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2021	BAILII		5
Distinctive Care Ltd v HMRC	[2019] EWCA Civ 1010	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2019	BAILII		21
Harris v Revenue and Customs (COSTS - complex track application for idemnity costs on the basis of unreasonable behaviour - application in response to strike out for failure to meet terms of rule 10(3)(b) (schedule of costs))	[2022] UKFTT 447	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2022	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bulkliner Intermodal Ltd v HMRC	[2010] UKFTT 395	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2010	BAILII		28
Frankenburg v Famous Lasky Film Service Ltd	[1931] 1 Ch 428; [1930] All ER 364	Court of Chancery	United Kingdom	circa 1931	LexisNexis / Westlaw		32
G Wilson (Glaziers) Ltd v HMRC	[2012] UKFTT 387	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Mar 2012	BAILII		7
Gibsons' Settlement Trusts; Mellors v Gibson	[1981] Ch 179; [1981] 1 All ER 233; [1981] 2 WLR 1	Court of Chancery	United Kingdom	circa 1981	LexisNexis / Westlaw		84
Market & Opinion Research International Ltd v HMRC	[2015] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	15 Jan 2015	BAILII		38
Ostendaises v Merchants' Marine Insurance Co	[1928] 1 KB 750; [1928] All ER 174; 44 TLR 270		United Kingdom	circa 1928	LexisNexis / Westlaw		49
R A Drinks Ltd v Revenue & Customs	[2014] UKFTT 304	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Mar 2014	BAILII		1
Ridehalgh v Horsefield	[1994] Ch 205; [1994] 3 All ER 848; [1994] 3 WLR 462	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		1
Royal Borough of Kensington & Chelsea v Revenue & Customs	[2014] UKFTT 729	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jul 2014	BAILII		2
Tarafdar v HMRC	[2014] UKUT 362	United Kingdom Upper Tribunal	United Kingdom	8 Aug 2014	BAILII		30
Thomas Maryam v HMRC	[2012] UKFTT 215	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2012	BAILII		16