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Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Padfield v Revenue & Customs (CAPITAL GAINS TAX AND INCOME TAX - whether a loss arising as a result of two forward contracts over securities)	[2020] UKFTT 513	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Dec 2020	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme)	[2017] UKUT 176	United Kingdom Upper Tribunal	United Kingdom	8 May 2017	BAILII		7
Kerrison v HMRC	[2017] UKFTT 322	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2017	BAILII		3
Seven Individuals v HMRC	[2017] UKUT 132	United Kingdom Upper Tribunal	United Kingdom	31 Mar 2017	BAILII		9
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII		18
E Buyer UK Ltd v Revenue & Customs	[2016] UKUT 123	United Kingdom Upper Tribunal	United Kingdom	10 Mar 2016	BAILII		9
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Wickersham v CIR	[2016] EWHC 2956	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII		2
Brain Disorders Research Ltd Partnership and Neil Hockin v HMRC	[2015] UKFTT 325	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jul 2015	BAILII		2
Ingenious Games v HMRC	[2015] UKUT 105	United Kingdom Upper Tribunal	United Kingdom	5 Mar 2015	BAILII		15
HMRC v Lloyds TSB Equipment Leasing (No 1) Ltd	[2014] EWCA Civ 1062	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jul 2014	BAILII		5
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
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
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Newton v Commissioner of Taxation of the Commonwealth of Australia	[1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759	Privy Council	United Kingdom	7 Jul 1958	BAILII		118
Jacobs v London County Council	[1950] AC 361		United Kingdom	circa 1950	LexisNexis / Westlaw		68
57 Call 27	57 Call 27		United States - Virginia	circa 1958			1
49 Call 22	49 Call 22		United States - Virginia	circa 1958			1
IRC v Brebner	43 Tax Cas 705		United Kingdom	circa 1958			9
"Determining the Ratio Decidendi of a Case"	40 Yale Law Journal 161	Yale Law Journal	United States	circa 1958	HeinOnline / Westlaw		6
Thomson v Gurneville	17 Tax Cas 633		United Kingdom	circa 1958			1