Rossendale Borough Council v Hurstwood Properties (A) Ltd 43

[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125

United Kingdom Supreme Court

United Kingdom

14th May, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Tills Plus Ltd v Revenue and Customs (CORPORATION TAX - R &D - whether expenditure incurred in relation to R &D as defined)	[2024] UKFTT 614	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jul 2024	BAILII
CG Fry & Son Ltd v Secretary of State for Levelling Up, Housing and Communities	[2024] EWCA Civ 730	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jun 2024	BAILII
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
JTI Acquisition Co (2011) Ltd v Commissioners for His Majesty's Revenue and Customs	[2024] EWCA Civ 652	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2024	BAILII
Watts v Revenue and Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2024] UKUT 168	United Kingdom Upper Tribunal	United Kingdom	12 Jun 2024	BAILII
Celestial Aviation Services Ltd v Unicredit Bank GmbH, London Branch	[2024] EWCA Civ 628	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jun 2024	BAILII
Osmond v Revenue and Customs (INCOME TAX - transactions in securities (TIS) - share buyback)	[2024] UKFTT 378	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2024	BAILII
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
Bunting v Revenue And Customs (CAPITAL GAINS TAX - entitlement to loss relief)	[2024] UKFTT 275	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 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
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
Vneshprombank LLC v Bedzhamov	[2024] EWHC 1048 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	circa 2024	BAILII	2
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
BCM Cayman LP v Commissioners for His Majesty's Revenue and Customs	[2023] EWCA Civ 1179	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Oct 2023	BAILII
M Group Holdings Ltd v HM Revenue and Customs (Corporation Tax - Gain on Disposal of Shareholding - Substantial Shareholding Exemption)	[2023] UKUT 213	United Kingdom Upper Tribunal	United Kingdom	31 Aug 2023	BAILII
R (PACCAR Inc) v Competition Appeal Tribunal	[2023] UKSC 28; [2023] 1 WLR 2594	United Kingdom Supreme Court	United Kingdom	26 Jul 2023	BAILII	22
Executors of Elborne v Revenue And Customs (INHERITANCE TAX - the deceased entered into an agreement to sell her home to the trustees of a trust for the benefit of her children)	[2023] UKFTT 626	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2023	BAILII
Laing O'Rourke Services Ltd v Revenue And Customs (National insurance contributions - earnings - car allowances)	[2023] UKUT 155	United Kingdom Upper Tribunal	United Kingdom	29 Jun 2023	BAILII
R (Wang) v Secretary of State for the Home Department	[2023] UKSC 21; [2023] 1 WLR 2125	United Kingdom Supreme Court	United Kingdom	21 Jun 2023	BAILII	3
London Borough of Merton Council v Nuffield Health	[2023] UKSC 18	United Kingdom Supreme Court	United Kingdom	7 Jun 2023	BAILII	2
Annington Property Ltd , R (On the Application Of) v The Secretary of State for Defence	[2023] EWHC 1154 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	15 May 2023	BAILII	1
Buckingham v Revenue and Customs (NCOME TAX AND CAPITAL GAINS TAX - Special Dividend from US Co - HMRC discovery assessment on the basis that the Special Dividend was part income and part capital)	[2023] UKFTT 358	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Apr 2023	BAILII
Celestial Aviation Services Ltd v UniCredit Bank AG (London Branch)	[2023] EWHC 663 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2023	BAILII	2
HFFX LLP v HMRC	[2023] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	20 Mar 2023	BAILII	2
Fanning v HMRC	[2023] EWCA Civ 263; [2023] 1 WLR 2853	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2023	BAILII	3
Olufote v Revenue & Customs (STAMP DUTY LAND TAX - avoidance scheme - sub-sale contract to a trust)	[2023] UKFTT 130	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Feb 2023	BAILII
- Ludgate House Ltd v Ricketts (Valuation Officer) (RATING - HEREDITAMENT - office building occupied by 'property guardians' while awaiting redevelopment)	[2023] UKUT 36	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2023	BAILII
R v Auh	[2023] EWCA Crim 6; [2023] 1 WLR 1399	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	16 Jan 2023	BAILII	1
Entertainment One UK Ltd v Sconnect Co Ltd	[2022] EWHC 3295 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	21 Dec 2022	BAILII	1
Revenue And Customs v Root2 Tax Ltd	[2022] UKUT 353	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2022	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
Miller v Rex	[2022] EWCA Crim 1589	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	2 Dec 2022	BAILII
Brown v HMRC	[2022] UKUT 298	United Kingdom Upper Tribunal	United Kingdom	14 Nov 2022	BAILII	2
CMK BWI Ltd a v Attorney General of the Turks and Caicos Islands (Turks and Caicos Islands)	[2022] UKPC 40	Privy Council	United Kingdom	3 Nov 2022	BAILII
PSV 1982 Ltd v Langdon	[2022] EWCA Civ 1319	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Oct 2022	BAILII
Revenue and Customs v Aozora GMAC Investment Ltd	[2022] UKUT 258	United Kingdom Upper Tribunal	United Kingdom	23 Sep 2022	BAILII
Gardiner v Hertsmere Borough Council	[2022] EWCA Civ 1162	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Aug 2022	BAILII
Revenue and Customs	[2022] UKUT 185	United Kingdom Upper Tribunal	United Kingdom	12 Jul 2022	BAILII
Le Patourel v BT Group PLC	[2022] EWCA Civ 593; [2023] 1 All ER (Comm) 667	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 May 2022	BAILII	7
Kocur v Angard Staffing Solutions Ltd and Royal Mail Group Ltd	[2022] EWCA Civ 189	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2022	BAILII	1
Rapid Displays Inc v Ahkye	[2022] EWHC 274 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	10 Feb 2022	BAILII	1
R (on the application of Heronslea (Bushey 4) Ltd) v Secretary of State for Housing Communities and Local Government	[2022] EWHC 96 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	20 Jan 2022	BAILII	1
Milton Keynes Hospitals NHS Foundation Trust v HMRC	[2021] EWCA Civ 942	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jun 2021	BAILII

Legislation Cited

Legislation Name	Provision
Local Government Act 1966 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Cardtronics UK Ltd v Sykes (VO)	[2020] UKSC 21; [2020] 1 WLR 2184	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII	7
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2019] EWCA Civ 364; [2019] 1 WLR 4567	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Mar 2019	BAILII	11
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
(2017) 133 Law Quarterly Review 322	(2017) 133 Law Quarterly Review 322	Law Quarterly Review	United Kingdom	circa 2017	Westlaw	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
Jervis v Pillar Denton Ltd	[2015] Ch 87	Court of Chancery	United Kingdom	circa 2015	LexisNexis / Westlaw	9
In re PAG Management Services Ltd	[2015] EWHC 2404	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	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
Bloomsbury International Ltd v Department for Environment, Food and Rural Affairs	[2011] UKSC 25; [2011] 1 WLR 1546	United Kingdom Supreme Court	United Kingdom	15 Jun 2011	BAILII	41
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
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
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII	92
R (Quintavalle) v Secretary of State for Health	[2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209	House of Lords	United Kingdom	13 Mar 2003	BAILII	308
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII	86
"Tax and the Taxpayer"	(2001) 117 Law Quarterly Review 575	Law Quarterly Review	United Kingdom	circa 2001	Westlaw	6
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
Charter Reinsurance Co Ltd v Fagan	[1997] AC 313; [1996] 3 All ER 46; [1996] 2 WLR 726		United Kingdom	circa 1997	LexisNexis / Westlaw	288
Brown v City of London Corporation	[1996] 1 WLR 1070		United Kingdom	circa 1996	LexisNexis / Westlaw	6
Ingram v Inland Revenue Commissioners	[1986] Ch 585; [1986] 2 WLR 598	Court of Chancery	United Kingdom	circa 1986	LexisNexis / Westlaw	9
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
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
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII	83
John Laing & Son Ltd v Assessment Committee for Kingswood Assessment Area	[1949] 1 KB 344		United Kingdom	circa 1949	LexisNexis / Westlaw	44
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
R v St Pancras Assessment Committee	[1877] UKLawRpKQB 79; 2 QBD 581; 46 LJMC 243; 61 LT 870; 54 JP 324		United Kingdom	20 Jun 1877	CommonLII	50
1 Eglr 161	1 EGLR 161		United Kingdom	circa 2001		1

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