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Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading)   flag 

[2020] UKFTT 227
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
19th May, 2020

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Medical Defence Union Ltd v Department of Trade [1980] Ch 82 Court of Chancery United Kingdom circa 1980 LexisNexis / Westlaw flag 35
HMRC v Lansdowne Partners Ltd Partnership [2011] EWCA Civ 1578 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2011 BAILII flag 17
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
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
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 flag 203
Liverpool Corn Trade Association v Monks [1926] UKHL TC_12_841; [1926] 2 KB 110; [1926] AC 281; (1926) 12 Tax Cas 841 House of Lords United Kingdom 21 Jan 1926 BAILII flag 20
Corbally-Stourton v HMRC [2008] UKSPC SPC00692; [2008] STC (SCD) 907 United Kingdom Special Commissioners of Income Tax United Kingdom 16 Jun 2008 BAILII flag 41
Jones v South-West Lancashire Coal Owners Association Ltd [1927] AC 827; (1927) 11 Tax Cas 790 United Kingdom circa 1927 LexisNexis / Westlaw flag 27
AG v Black (1871) 1 Tax Cas 54 United Kingdom circa 1871 flag 1
Mersey Docks and Harbour Board v Lucas (1883) 8 AC 891; 2 Tax Cas 25 United Kingdom circa 1883 LexisNexis / Westlaw flag 21
Cenlon Finance Co Ltd v Ellwood [1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176 United Kingdom circa 1962 LexisNexis / Westlaw flag 52
Municipal Mutual Insurance Ltd v Hills (1931) 16 Tax Cas 430 United Kingdom circa 1931 flag 25
Fletcher v Income Tax Commissioner [1972] AC 414 United Kingdom circa 1972 LexisNexis / Westlaw flag 15
New York Life Insurance Co v Styles 14 AC 381 United Kingdom circa 2004 LexisNexis / Westlaw flag 15
Carlisle And Silloth Golf Club v Smith (1913) 6 Tax Cas 198 United Kingdom circa 1913 flag 5
Norman v Evans (1964) 42 Tax Cas 188 United Kingdom circa 1964 flag 1
Brocklesby v Merricks (1934) 18 Tax Cas 576 United Kingdom circa 1934 flag 10
Parkin v Cattell 48 Tax Cas 462 United Kingdom flag 5
Hugh v Rogers (1958) 38 Tax Cas 270 United Kingdom circa 1958 flag 1
R (on the application of Pattullo) v Revenue and Customs Comrs [2009] CSOH 137 United Kingdom - Scotland circa 2009 flag 12
Leigh v Inland Revenue Commissioners [1928] 1 KB 73 United Kingdom circa 1928 LexisNexis / Westlaw flag 13
York Life Insurance Co v Styles (1889) 2 Tax Cas 460; (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 15
Spectros International plc v Madden 70 Tax Cas 349 United Kingdom circa 2004 flag 5
HMRC v Lansdowne Partners LLP 81 Tax Cas 318 United Kingdom circa 2004 flag 2
Langham v Veltema 76 Tax Cas 259 United Kingdom circa 2004 flag 14

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