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Rossendale Borough Council v Hurstwood Properties (A) Ltd   flag  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 † 
R (PACCAR Inc) v Competition Appeal Tribunal [2023] UKSC 28; [2023] 1 WLR 2594 United Kingdom Supreme Court United Kingdom 26 Jul 2023 BAILII flag 22
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 flag 7
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 flag 3
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 flag 3
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 flag 3
Vneshprombank LLC v Bedzhamov [2024] EWHC 1048 (Ch) High Court of England and Wales United Kingdom - England and Wales circa 2024 BAILII flag 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 flag 2
London Borough of Merton Council v Nuffield Health [2023] UKSC 18 United Kingdom Supreme Court United Kingdom 7 Jun 2023 BAILII flag 2
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 flag 2
HFFX LLP v HMRC [2023] UKUT 73 United Kingdom Upper Tribunal United Kingdom 20 Mar 2023 BAILII flag 2
Brown v HMRC [2022] UKUT 298 United Kingdom Upper Tribunal United Kingdom 14 Nov 2022 BAILII flag 2
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 flag 1
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 flag 1
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 flag 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 flag 1
Revenue And Customs v Root2 Tax Ltd [2022] UKUT 353 United Kingdom Upper Tribunal United Kingdom 20 Dec 2022 BAILII flag 1
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 flag 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 flag 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 flag 1
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
- 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 flag
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 flag
Miller v Rex [2022] EWCA Crim 1589 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 2 Dec 2022 BAILII flag
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 flag
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 flag
Revenue and Customs v Aozora GMAC Investment Ltd [2022] UKUT 258 United Kingdom Upper Tribunal United Kingdom 23 Sep 2022 BAILII flag
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 flag
Revenue and Customs [2022] UKUT 185 United Kingdom Upper Tribunal United Kingdom 12 Jul 2022 BAILII flag
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 flag

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 † 
Rapid Displays Inc v Ahkye [2022] EWHC 274 (Comm) High Court of England and Wales United Kingdom - England and Wales 10 Feb 2022 BAILII flag 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 flag 1
(2017) 133 Law Quarterly Review 322 (2017) 133 Law Quarterly Review 322 Law Quarterly Review United Kingdom circa 2017 Westlaw flag 1
Salomon v A Salomon & Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
1 Eglr 161 1 EGLR 161 United Kingdom circa 2022 flag 1
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
- 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 flag
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 flag
Miller v Rex [2022] EWCA Crim 1589 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 2 Dec 2022 BAILII flag
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 flag
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 flag
Revenue and Customs v Aozora GMAC Investment Ltd [2022] UKUT 258 United Kingdom Upper Tribunal United Kingdom 23 Sep 2022 BAILII flag
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 flag
Revenue and Customs [2022] UKUT 185 United Kingdom Upper Tribunal United Kingdom 12 Jul 2022 BAILII flag
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 flag
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 flag
In re PAG Management Services Ltd [2015] EWHC 2404 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag

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