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Stephen Hoey v Revenue and Customs     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Higgs v Revenue And Customs (Procedure - preliminary issue - marketed tax avoidance scheme)	[2023] UKUT 296	United Kingdom Upper Tribunal	United Kingdom	13 Dec 2023	BAILII
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
Giuliani v Revenue And Customs (INCOME TAX - PAYE - application of the Income Tax (PAYE) Regulations 2003 - delivery of P45 / P46 to new employer)	[2021] UKFTT 239	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jun 2021	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(UK) Ltd	[2021] EWCA Civ 186	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2021	BAILII		2
Hoey v HMRC	[2021] UKUT 0082	United Kingdom Upper Tribunal	United Kingdom	circa 2021	BAILII		2
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)	[2020] UKFTT 407	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2020	BAILII		2
Peter Fisher, Stephen Fisher, Anne Fisher and Revenue and Customs (Income tax - anti-avoidance - transfer of assets abroad)	[2020] UKUT 62	United Kingdom Upper Tribunal	United Kingdom	4 Mar 2020	BAILII		3
Higgs v HMRC	[2020] UKFTT 117	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2020	BAILII		2
Paul Szymusik v HMRC	[2020] UKFTT 00154	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2020	BAILII		2
Hoey v HMRC	[2019] UKFTT 489	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jul 2019	BAILII		7
HMRC v Tooth	[2019] EWCA Civ 826	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 May 2019	BAILII		32
Gallaher Ltd v HMRC	[2019] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Mar 2019	BAILII		3
Anderson v HMRC	[2018] UKUT 159	United Kingdom Upper Tribunal	United Kingdom	17 May 2018	BAILII		24
Nader v Revenue & Customs (INHERITANCE TAX : Trusts)	[2018] UKFTT 294	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2018	BAILII		2
R (Archer) v HMRC	[2017] EWCA Civ 1962; [2018] 1 WLR 5210	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2017	BAILII		24
R (Glencore Energy UK Ltd) v Revenue and Customs Commissioners	[2017] EWCA Civ 1716; [2017] 4 WLR 213	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Nov 2017	BAILII		24
R (UNISON) v Lord Chancellor	[2017] UKSC 51; [2017] 4 All ER 903; [2017] 3 WLR 409; [2017] ICR 1037; [2017] IRLR 911	United Kingdom Supreme Court	United Kingdom	26 Jul 2017	BAILII		120
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		60
Alway Sheet Metal	[2017] UKFTT 198	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2017	BAILII		4
, Gray v HMRC	[2017] UKFTT 0275	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2017	BAILII		2
Sanderson v Revenue and Customs Comrs	[2016] EWCA Civ 19; [2016] 4 WLR 67	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jan 2016	BAILII		20
HMRC v Walker	[2016] UKUT 32	United Kingdom Upper Tribunal	United Kingdom	22 Dec 2015	BAILII		8
Scotts Atlantic Management Ltd v HMRC	[2015] UKUT 0066	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII		2
Fisher v HMRC	[2014] UKFTT 804	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2014	BAILII		2
Interfish Ltd v HMRC	[2014] EWCA Civ 876	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jun 2014	BAILII		6
HMRC v Cotter	[2013] UKSC 69; [2013] 1 WLR 3514	United Kingdom Supreme Court	United Kingdom	6 Nov 2013	BAILII		40
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
R (Shiner & Sheinman) v Revenue and Customs Commissioners	[2011] EWCA Civ 892	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2011	BAILII		2
Burton	[2010] UKUT 252	United Kingdom Upper Tribunal	United Kingdom	22 Jul 2010	BAILII		3
[2013] For 2009-10	[2013] For 2009-10	Court of Exchequer	United Kingdom	circa 2009			2
Sempra Metals Ltd v Revenue and Customs Comrs	[2008] STC (SCD) 1062		United Kingdom	circa 2008			16
McCarthy v McCarthy & Stone plc	[2007] EWCA Civ 664; [2008] 1 All ER 221; [2008] IP & T 684; [2007] All ER (D) 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Jul 2007	BAILII		17
Household Estate Agents Ltd	[2007] EWHC 1684	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		3
[2005] 3 WLR 339	[2005] 3 WLR 339		United Kingdom	circa 2005	LexisNexis / Westlaw		2
Rafferty v HMRC	[2005] STC (SCD) 484		United Kingdom	circa 2005			7
McCullough (Inspector of Taxes) v Ahluwalia	[2004] EWCA Civ 889	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jun 2004	BAILII		2
Dextra Accessories Ltd v Macdonald	[2002] STC (SCD) 413		United Kingdom	circa 2002			11
Hallamshire Industrial Finance Trust Ltd v IRC	[1979] 1 WLR 620		United Kingdom	circa 1979	LexisNexis / Westlaw		11
Copeman v William J Flood & Sons	[1941] 1 KB 202		United Kingdom	circa 1941	LexisNexis / Westlaw		6
Whitney v IRC	[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10		United Kingdom	circa 1926	LexisNexis / Westlaw		104