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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
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
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
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
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

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
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
Ames v HMRC [2015] UKFTT 0337 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2015 BAILII flag 1
Portland Gas Storage Ltd v HMRC [2014] UKUT 270 United Kingdom Upper Tribunal United Kingdom 17 Jun 2014 BAILII flag 9
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
Marshall v Kerr (1993) 67 Tax Cas 56 United Kingdom circa 1993 flag 23

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