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Rossendale Borough Council v Hurstwood Properties (A) Ltd     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd	[2024] EWCA Civ 720	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jun 2024	BAILII
Lynx Forecourt Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - receipt by an employee of an interest in securities)	[2024] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2024	BAILII
Brown v Commissioners for His Majesty's Revenue & Customs	[2024] EWCA Civ 92	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2024	BAILII
HMRC v BlueCrest Capital Management LLP	[2023] EWCA Civ 1481	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2023	BAILII		2
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		43
Isle Investments Ltd v Leeds City Council	[2021] EWHC 345 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	19 Feb 2021	BAILII		3
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
Secretary of State v PAG Asset Preservation Ltd	[2020] EWCA Civ 1017; [2020] BCC 979	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2020	BAILII		4
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
Reclaiming Motion by McR Oil Tools LLC Against Spex Offshore (UK) Ltd	[2020] ScotCS CSIH_23	Scottish Court of Session	United Kingdom - Scotland	15 May 2020	BAILII
Re PAG Asset Preservation Ltd	[2019] EWHC 2890 (Ch); [2020] BCC 167	High Court of England and Wales	United Kingdom - England and Wales	30 Oct 2019	BAILII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Persad v Singh	[2017] UKPC 32; [2017] BCC 779	Privy Council	United Kingdom	30 Oct 2017	BAILII		7
Rossendale Borough Council v - Hurstwood Properties (A) Ltd	[2017] EWHC 3461	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII
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
In re PAG Management Services Ltd	[2015] EWHC 2404	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII
Westbrook Dolphin Square Ltd v Friends Life Ltd	[2014] EWHC 2433	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII
Prest v Petrodel Resources Ltd	[2013] UKSC 34; [2013] 2 AC 415; [2013] 4 All ER 673; [2013] 3 WLR 1; [2013] BCC 57	United Kingdom Supreme Court	United Kingdom	12 Jun 2013	BAILII		420
VTB Capital plc v Nutritek International Corporation	[2013] UKSC 5; [2013] 2 AC 337; [2013] 2 WLR 398; [2013] 1 Lloyds Rep 466	United Kingdom Supreme Court	United Kingdom	6 Feb 2013	BAILII		188
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Campbell v IRC	[2004] STC (SCD) 396		United Kingdom	circa 2004			20
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Brown v City of London Corporation	[1996] 1 WLR 1070		United Kingdom	circa 1996	LexisNexis / Westlaw		6
R v Registrar of Companies; Ex parte Attorney General	[1991] BCLC 476		United Kingdom	circa 1991	LexisNexis		4
Street v Mountford	[1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318	House of Lords	United Kingdom	2 May 1985	BAILII		318
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
Inland Revenue Commissioners v Burmah Oil Co Ltd	(1981) 54 Tax Cas 200; [1982] SC (HL) 114	House of Lords	United Kingdom - Scotland	circa 1982			40
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
Westminster City Council v Haymarket Publishing Ltd	[1981] 2 All ER 555; [1981] 1 WLR 677		United Kingdom	circa 1981	LexisNexis		7
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Jones v Lipman	[1962] 1 All ER 442; [1962] 1 WLR 832		United Kingdom	circa 1962	LexisNexis		98
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII		409
Refuge Assurance Co Ltd v Pearlberg	[1938] Ch 687	Court of Chancery	United Kingdom	circa 1938	LexisNexis / Westlaw		5
Gilford Motor Co v Horne	[1933] Ch 935; [1933] All ER 109	Court of Chancery	United Kingdom	circa 1933	LexisNexis / Westlaw		112
Salomon v A Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1