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HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)   flag 

[2021] UKFTT 36
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
8th February, 2021

Legislation Cited

Legislation Name Provision
Proceeds of Crime Act 2002 (Cth) s319

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
HMRC v Tooth [2019] EWCA Civ 826 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 2019 BAILII flag 32
Ltd v HMRC [2019] UKFTT 254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2019 BAILII flag 8
Kerrison v HMRC [2019] UKUT 8; [2019] 4 WLR 8 United Kingdom Upper Tribunal United Kingdom 22 Jan 2019 BAILII flag 5
Beagles v HMRC [2018] UKUT 380 United Kingdom Upper Tribunal United Kingdom 20 Nov 2018 BAILII flag 29
Unwired Planet International Ltd v Huawei Technologies Co Ltd (No 3) [2018] RPC 8 circa 2018 2
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 flag 60
BCM Cayman LP v HMRC [2017] UKFTT 226 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2017 BAILII flag 6
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
Braganza v BP Shipping Ltd [2015] UKSC 17; [2015] 4 All ER 639; [2015] 1 WLR 1661; [2015] ICR 449 United Kingdom Supreme Court United Kingdom 18 Mar 2015 BAILII flag 224
Spritebeam Ltd v Revenue & Customs [2015] UKUT 75 United Kingdom Upper Tribunal United Kingdom 25 Feb 2015 BAILII flag 8
Reinhard v Ondra LLP [2015] EWHC 1869; [2015] EWHC 26 (Ch); [2016] 2 BCLC 571 High Court of England and Wales United Kingdom - England and Wales 14 Jan 2015 BAILII flag 15
Versteegh v HMRC [2013] UKFTT 642 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2013 BAILII flag 13
HMRC v Charlton [2012] UKUT 770 United Kingdom Upper Tribunal United Kingdom 20 Dec 2012 BAILII flag 61
A v HMRC [2012] UKFTT 541 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2012 BAILII flag 13
R (on the application of Mohamed) v Secretary of State for Foreign and Commonwealth Affairs (No 2) [2010] EWCA Civ 158; [2010] 4 All ER 177; [2010] All ER (D) 301; [2010] 3 WLR 554 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2010 BAILII flag 18
In Re Banerjee [2009] EWHC 1229 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 3
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 flag 52
Hadlee v Commissioner of Inland Revenue [1993] UKPC 8; [1993] 2 NZLR 385; (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577 Privy Council New Zealand 1 Mar 1993 BAILII flag 15
Bloom v Kinder (1958) 38 Tax Cas 77 United Kingdom circa 1958 flag 2
Cunard s Trustees [1946] 1 All ER 159; 27 Tax Cas 122 United Kingdom circa 1946 LexisNexis flag 11
Asher v London Film Productions Ltd [1944] KB 133; (1943) 60 TLR 115 United Kingdom circa 1944 LexisNexis / Westlaw flag 8
Edwards v Roberts (1935) 19 Tax Cas 618 United Kingdom circa 1935 flag 11
Brocklesby v Merricks (1934) 18 Tax Cas 576 United Kingdom circa 1934 flag 10
Stedeford v Beloe [1932] AC 388; 16 Tax Cas 505 United Kingdom circa 1932 LexisNexis / Westlaw flag 14
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
Burt & Co v IRC [1919] 2 KB 650 United Kingdom circa 1919 LexisNexis / Westlaw flag 4
Christopher Barker & Sons v Commissioners of Inland Revenue [1919] 2 KB 222 United Kingdom circa 1919 LexisNexis / Westlaw flag 9
CIR v Maxse [1918] 2 KB 715; (1919) 12 Tax Cas 41 United Kingdom circa 1918 LexisNexis / Westlaw flag 7
Drummond v Collins [1915] AC 1011; 6 Tax Cas 525; 31 TLR 482 United Kingdom circa 1915 LexisNexis / Westlaw flag 19
Partridge v Mallandaine (1886) 2 Tax Cas 179 United Kingdom circa 1886 flag 13
Scott v Ricketts 44 Tax Cas 303 United Kingdom circa 2005 flag 4
Graham v Green 9 Tax Cas 309 United Kingdom circa 2005 flag 20
Ryall v Hoare 8 Tax Cas 251 United Kingdom flag 1

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