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Hancock v HMRC   flag  2

[2017] EWCA Civ 198
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
25th May, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hancock v Revenue and Customs [2019] UKSC 24 United Kingdom Supreme Court United Kingdom 22 May 2019 BAILII flag
Rai v HMRC [2017] UKFTT 467 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2017 BAILII flag 2

Legislation Cited

Legislation Name Provision
Finance Act 1984 s64, s115, s116
Finance Act 1997 s127, s131, s133

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revenue And Customs v Hancock [2016] UKUT 81 United Kingdom Upper Tribunal United Kingdom 18 Feb 2016 BAILII flag 1
Harding v Revenue and Customs Commissioners [2008] EWCA Civ 1164; [2008] BTC 772 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Oct 2008 BAILII flag 8
Harding v HMRC [2008] EWHC 99 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 2
Solo Industries UK Ltd v Canara Bank [2001] EWCA Civ 1041; [2002] 2 All ER (Comm) 147; [2001] All ER (D) 34; [2001] 1 WLR 1800; [2001] 2 Lloyds Rep 578; 74 Tax Cas 139; [2001] BTC 282 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Jul 2001 BAILII flag 19
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Mangin v Inland Revenue Commissioners [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88
Ayrshire Employers Mutual Insurance Association Ltd v Commissioners of Inland Revenue (1946) 27 Tax Cas 331; [1946] SC 1 United Kingdom - Scotland circa 1946 flag 16
Nokes v Doncaster Amalgamated Collieries Ltd [1940] AC 1014; [1940] 3 All ER 549 United Kingdom circa 1940 LexisNexis / Westlaw flag 260
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 153

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