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Hancock v HMRC     2

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
Rai v HMRC	[2017] UKFTT 467	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2017	BAILII		2

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ayrshire Employers Mutual Insurance Association Ltd v Commissioners of Inland Revenue	(1946) 27 Tax Cas 331; [1946] SC 1		United Kingdom - Scotland	circa 1946			16
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		153
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		8
Harding v HMRC	[2008] EWHC 99	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		2
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		315
Luke v Inland Revenue Commissioners	[1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630		United Kingdom	circa 1963	LexisNexis / Westlaw		88
Mangin v Inland Revenue Commissioners	[1971] AC 739		United Kingdom	circa 1971	LexisNexis / Westlaw		46
Nokes v Doncaster Amalgamated Collieries Ltd	[1940] AC 1014; [1940] 3 All ER 549		United Kingdom	circa 1940	LexisNexis / Westlaw		260
Revenue And Customs v Hancock	[2016] UKUT 81	United Kingdom Upper Tribunal	United Kingdom	18 Feb 2016	BAILII		1
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		19
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		346