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R (Locke) v Revenue and Customs Comrs   flag  2

[2019] EWCA Civ 1909; [2020] 1 All ER 459
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
7th November, 2019

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Whispering Smith Ltd v The Commissioners for Her Majesty's Revenue and Customs [2022] UKFTT 165 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2022 BAILII flag
R (Haworth) v HMRC [2021] UKSC 25 United Kingdom Supreme Court United Kingdom 2 Jul 2021 BAILII flag 4

Legislation Cited

Legislation Name Provision
Finance Act 1974
Finance Act 1981

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Eclipse Film Partners No 35 LLP v HMRC [2015] EWCA Civ 95 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Feb 2015 BAILII flag 18
Whispering Smith Ltd v The Commissioners for Her Majesty's Revenue and Customs [2022] UKFTT 165 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2022 BAILII flag
Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners [2012] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2012 BAILII flag 6
Locke, R (On the Application Of) v Revenue And Customs [2018] EWHC 1967 High Court of England and Wales United Kingdom - England and Wales circa 1967 BAILII flag
R (Haworth) v HMRC [2021] UKSC 25 United Kingdom Supreme Court United Kingdom 2 Jul 2021 BAILII flag 4
R (UNISON) v Lord Chancellor [2017] UKSC 51; [2017] 4 All ER 903; [2017] 3 WLR 409; [2017] ICR 1037; [2017] IRLR 911 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 120
Eclipse Film Partners (No 35) LLP v HMRC [2013] UKUT 639 United Kingdom Upper Tribunal United Kingdom 20 Dec 2013 BAILII flag 13

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