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Khan v HMRC     5

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hargreaves Property Holdings Ltd v Revenue And Customs	[2024] EWCA Civ 365	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Apr 2024	BAILII
Clipperton v Commissioners for His Majesty's Revenue and Customs	[2024] EWCA Civ 180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Feb 2024	BAILII		1
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		3
LA LUZ RESIDENTIAL HOME LTD v Revenue & Customs (CORPORATION AND INCOME TAX - assessments raised on Co and participators)	[2022] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2022	BAILII
Thomas William Good v Revenue and Customs	[2021] UKUT 281	United Kingdom Upper Tribunal	United Kingdom	18 Nov 2021	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Khan v Revenue and Customs (INCOME TAX - Co buyback of shares)	[2020] UKUT 168	United Kingdom Upper Tribunal	United Kingdom	2 Jun 2020	BAILII		1
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
Anson v HMRC	[2015] UKSC 44; [2015] 4 All ER 288	United Kingdom Supreme Court	United Kingdom	1 Jul 2015	BAILII		19
BUPA Insurance Ltd v Revenue And Customs	[2014] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2014	BAILII		7
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
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
J Sainsbury PLC v O'Connor (Inspector of Taxes)	[1991] 1 WLR 963		United Kingdom	circa 1991	LexisNexis / Westlaw		27
Macpherson v Bond	[1985] 1 WLR 1157		United Kingdom	circa 1985	LexisNexis / Westlaw		1
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
Aplin v White	[1973] 1 WLR 1311		United Kingdom	circa 1973	LexisNexis / Westlaw		2
Wood Preservation Ltd v Prior	[1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112		United Kingdom	circa 1969	LexisNexis		43
Henriksen v Grafton Hotel Ltd	[1942] 2 KB 184		United Kingdom	circa 1942	LexisNexis / Westlaw		34
Timpson's Executors v Yerbury	[1936] 1 KB 645		United Kingdom	circa 1936	LexisNexis / Westlaw		9
Williams v Linger	[1920] UKHL 2; [1921] 1 AC 65; 7 Tax Cas 367	House of Lords	United Kingdom	17 May 1920	BAILII		12