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Macleod and Mitchell Contractors Ltd v Revenue and Customs (Income Tax And National Insurance Contributions)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2019] Ukut 0046	[2019] UKUT 0046	United Kingdom Upper Tribunal	United Kingdom	circa 2019	BAILII		1
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
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
Commonwealth Oil and Gas Co v Baxter	[2010] SC 156; [2009] CSIH 75; [2009] SLT 1173		United Kingdom - Scotland	circa 2009	Westlaw		25
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
CMS Dolphin Ltd v Simonet	[2001] EWHC 415	High Court of England and Wales	United Kingdom - England and Wales	circa 2001	BAILII
Style Financial Services Ltd v Bank of Scotland (No 2)	[1998] SLT 851		United Kingdom - Scotland	circa 1998	Westlaw		4
"Constructive Trusts"	(1997) 1 Edinburgh Law Review 281	Edinburgh Law Review	United Kingdom - Scotland	circa 1997	HeinOnline		4
Southern Cross Commodities Property Ltd v Martin	[1991] SLT 83		United Kingdom - Scotland	circa 1991	Westlaw		4
Bray v Best	[1989] 1 WLR 167		United Kingdom	circa 1989	LexisNexis / Westlaw		5
Brumby (Inspector of Taxes) v Milner	[1976] UKHL 7; [1976] 3 All ER 636; [1976] 1 WLR 1096	House of Lords	United Kingdom	27 Oct 1976	BAILII		14
Smith v Liquidator of James Birrell Ltd	[1968] SLT 174		United Kingdom - Scotland	circa 1968	Westlaw		2
Laidler v Perry	[1966] AC 16		United Kingdom	circa 1966	LexisNexis / Westlaw		15
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Henriksen v Grafton Hotel Ltd	[1942] 2 KB 184		United Kingdom	circa 1942	LexisNexis / Westlaw		34
Morgan v Morgan's Judicial Factor	[1922] SLT 247		United Kingdom - Scotland	circa 1922	Westlaw		3
Edinburgh Life Assurance Co v Balderston	1909 2 SLT 323		United Kingdom - Scotland	circa 1909	Westlaw		2
Jopp v Johnston's Trustees	[1904] ScotCS CSIH_1; (1904) 6 F 1028; (1904) 12 SLT 279	Scottish Court of Session	United Kingdom - Scotland	15 Jul 1904	BAILII		8
Hadden v Bryden	(1899) 1 F 710			circa 1899			4