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R (Archer) v HMRC   flag  24

[2017] EWCA Civ 1962; [2018] 1 WLR 5210
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
30th November, 2017

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
William Archer v HMRC [2023] EWCA Civ 626 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Jun 2023 BAILII flag 10
Hoey v HMRC [2022] EWCA Civ 656; [2022] 1 WLR 4113 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 May 2022 BAILII flag 10
Akinsanya v Secretary of State for the Home Department [2022] EWCA Civ 3 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Jan 2022 BAILII flag 2
R (Amrolia) v Revenue and Customs Commissioners [2020] EWCA Civ 488; [2020] 1 WLR 4058 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 2020 BAILII flag 2
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2022] UKFTT 38 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2022 BAILII flag
Post Prudential Closure Notice Applications Group Litigation & the Post Prudential Closure Notice Appeals Group Litigation v Revenue & Customs (Corporation Tax - Portfolio holdings - UK statutory provisions in breach of EU law - Tax paid under those provisions) [2021] UKFTT 459 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2021 BAILII flag
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2021] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2021 BAILII flag 1
Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction) [2021] UKFTT 219 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2021 BAILII flag 1
Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief) [2021] UKFTT 223 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Ropelewska-Kaniewska v Revenue and Customs (PROCEDURE-application for closure notices) [2021] UKFTT 125 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
Executors of Levy v HMRC [2019] UKFTT 418 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2019 BAILII flag 4
Sharif v Revenue & Customs (Income Tax, Class 4 National Insurance Contributions & Student Loan Repayments) [2019] UKFTT 278 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2019 BAILII flag 1
Embiricos v HMRC [2019] UKFTT 236 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2019 BAILII flag 2
Hanan v Revenue & Customs (Income Tax/Corporation Tax : Other) [2019] UKFTT 2 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag 1
Champions Fun Learning Centre v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2018] UKFTT 516 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Aug 2018 BAILII flag
Winstanley v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 154 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Mar 2018 BAILII flag
Goldsmith v HMRC [2018] UKFTT 5 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2018 BAILII flag 13
Barklem v Commissioners for His Majesty's Revenue and Customs [2024] EWHC 651 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Mar 2024 BAILII flag 1
Revenue And Customs v Sanders [2021] EWHC 1843 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Jul 2021 BAILII flag 1
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law) [2024] UKUT 23 United Kingdom Upper Tribunal United Kingdom 25 Jan 2024 BAILII flag
Exchequer Solutions Ltd v Commissioners for His Majesty's Revenue and Customs (PAYE & NIC - travel and subsistence expenses paid by umbrella Co servicing construction industry clients - whether mutuality of obligation to constitute overarching contract of employment or whether arrangement amounted to series of individual assignments in which case travel expenses not allowable as ordinary commuting expenses) United Kingdom Upper Tribunal United Kingdom 24 Jan 2024 BAILII flag
Redmount Trust Co Ltd v Revenue and Customs (STAMP DUTY LAND TAX - land transaction return - validity of a document purporting to be a land transaction return) [2023] UKUT 68 United Kingdom Upper Tribunal United Kingdom 16 Mar 2023 BAILII flag
Norton v HMRC [2023] UKUT 48 United Kingdom Upper Tribunal United Kingdom 24 Feb 2023 BAILII flag 1
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Pipe v HMRC [2008] EWHC 646 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
Morris v HMRC [2007] EWHC 1181; [2007] EWHC 1181 (Ch); (2007) 79 Tax Cas 184 High Court of England and Wales United Kingdom - England and Wales 23 May 2007 BAILII flag 14
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law) [2024] UKUT 23 United Kingdom Upper Tribunal United Kingdom 25 Jan 2024 BAILII flag
Exchequer Solutions Ltd v Commissioners for His Majesty's Revenue and Customs (PAYE & NIC - travel and subsistence expenses paid by umbrella Co servicing construction industry clients - whether mutuality of obligation to constitute overarching contract of employment or whether arrangement amounted to series of individual assignments in which case travel expenses not allowable as ordinary commuting expenses) United Kingdom Upper Tribunal United Kingdom 24 Jan 2024 BAILII flag
Redmount Trust Co Ltd v Revenue and Customs (STAMP DUTY LAND TAX - land transaction return - validity of a document purporting to be a land transaction return) [2023] UKUT 68 United Kingdom Upper Tribunal United Kingdom 16 Mar 2023 BAILII flag
Norton v HMRC [2023] UKUT 48 United Kingdom Upper Tribunal United Kingdom 24 Feb 2023 BAILII flag 1
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3
B &K Lavery Property Trading Partnership v Revenue & Customs [2016] UKUT 525 United Kingdom Upper Tribunal United Kingdom 1 Dec 2016 BAILII flag 7
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd [1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423 United Kingdom circa 1988 LexisNexis / Westlaw flag 59
Hallamshire Industrial Finance Trust Ltd v IRC [1979] 1 WLR 620 United Kingdom circa 1979 LexisNexis / Westlaw flag 11

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