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HMRC v Raftopoulou   flag  24

[2018] EWCA Civ 818; [2019] 1 WLR 1528
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
18th April, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Murphy v Revenue and Customs (INCOME TAX - relief for losses on disposal of shares) [2024] UKFTT 537 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2024 BAILII flag
HAYES v Revenue & Customs (INCOME TAX - application for closure notice) [2024] UKFTT 118 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2024 BAILII flag
Rakshit v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that [2023] UKFTT 1044 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2023 BAILII flag
Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another) [2023] UKUT 215 United Kingdom Upper Tribunal United Kingdom 1 Sep 2023 BAILII flag 1
Marano v HMRC [2023] UKUT 113 United Kingdom Upper Tribunal United Kingdom 17 May 2023 BAILII flag 2
Sikder v Revenue and Customs (INCOME TAX-DOUBLE TAX RELIEF-strike out application-claim for double tax relief-time limits-application) [2023] UKFTT 362 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Apr 2023 BAILII flag
HFFX LLP v HMRC [2023] UKUT 73 United Kingdom Upper Tribunal United Kingdom 20 Mar 2023 BAILII flag 2
EDWARD PHELAN v Revenue & Customs (TAX AND NATIONAL INSURANCE CONTRIBUTIONS - whether income was salary or bursary - whether in-time income tax repayment claim made) [2023] UKFTT 29 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2023 BAILII flag
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions) [2022] UKUT 351 United Kingdom Upper Tribunal United Kingdom 20 Dec 2022 BAILII flag 3
Albert House v HMRC [2020] UKUT 373 United Kingdom Upper Tribunal United Kingdom 4 Jan 2021 BAILII flag 2
Jinks v Revenue & Customs (INCOME TAX - procedure - application to strike out appeal) [2020] UKFTT 450 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2020 BAILII flag
Uddin v Revenue & Customs (NCOME TAX - claim for repayment under UK-Bangladesh Double Tax Convention for five years) [2020] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2020 BAILII flag
Christian Peter Candy v Revenue & Customs (SDLT - application for permission to make a late appeal) [2020] UKFTT 113 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2020 BAILII flag
Credit Suisse Securities (Europe) Ltd Credit Suisse (UK) Ltd Credit Suisse Ag - London Branch Credit Suisse International v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2020] UKFTT 86 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Feb 2020 BAILII flag 1
Executors of the Estate of David Harrison (Deceased) v HMRC [2020] UKFTT 68 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2020 BAILII flag 1
Hely-Hutchinson v Revenue & Customs (PROCEDURE : application for disclosure) [2019] UKFTT 358 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2019 BAILII flag
Bull v Revenue & Customs (PROCEDURE : jurisdiction) [2019] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 May 2019 BAILII flag
Raison v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 199 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Feb 2019 BAILII flag
Hemingway v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 11 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2019 BAILII flag
Ames v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 190 United Kingdom Upper Tribunal United Kingdom 25 Jun 2018 BAILII flag 2
Kuteh v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2018 BAILII flag
Munn v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal : whether taxpayer can appeal against amounts stated in a self-assessment) [2018] UKFTT 234 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2018 BAILII flag
XL Insurance Co SE v IPORS Underwriting Ltd [2021] EWHC 474 (Comm) High Court of England and Wales United Kingdom - England and Wales 4 Mar 2021 BAILII flag 2
Aria Technology Ltd v HMRC [2020] EWCA Civ 182 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Feb 2020 BAILII flag 2

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Marshall v Kerr (1993) 67 Tax Cas 56 United Kingdom circa 1993 flag 23
XL Insurance Co SE v IPORS Underwriting Ltd [2021] EWHC 474 (Comm) High Court of England and Wales United Kingdom - England and Wales 4 Mar 2021 BAILII flag 2
Aria Technology Ltd v HMRC [2020] EWCA Civ 182 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Feb 2020 BAILII flag 2
HMRC v Bristol and West PLC [2016] EWCA Civ 397; [2017] 1 WLR 2792 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Apr 2016 BAILII flag 19
Langham v Veltema [2004] EWCA Civ 193 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Feb 2004 BAILII flag 34

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