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| 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; |
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 Name | Provision |
| Finance Act 1982 | s8, s9, s50 |
| Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
| 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 |
|
|
| (UK) Ltd | [2021] EWCA Civ 186 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Feb 2021 | 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 |
| 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 |
| Paul Szymusik v HMRC | [2020] UKFTT 00154 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | circa 2020 | BAILII |
|
2 |
| Higgs v HMRC | [2020] UKFTT 117 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Feb 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 |
| Gallaher Ltd v HMRC | [2019] UKFTT 207 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2019 | BAILII |
|
3 |
| 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  |
| 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 (UNISON) v Lord Chancellor |
[2017] UKSC 51; |
United Kingdom Supreme Court | United Kingdom | 26 Jul 2017 | BAILII |
|
120 |
| RFC 2012 plc v Advocate General for Scotland |
[2017] UKSC 45; |
United Kingdom Supreme Court | United Kingdom - Scotland | 5 Jul 2017 | BAILII |
|
60 |
| , Gray v HMRC | [2017] UKFTT 0275 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | circa 2017 | BAILII |
|
2 |
| Alway Sheet Metal | [2017] UKFTT 198 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Feb 2017 | BAILII |
|
4 |
| R (Archer) v HMRC |
[2017] EWCA Civ 1962; |
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; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 2 Nov 2017 | BAILII |
|
24 |
| HMRC v Walker | [2016] UKUT 32 | United Kingdom Upper Tribunal | United Kingdom | 22 Dec 2015 | BAILII |
|
8 |
| Sanderson v Revenue and Customs Comrs |
[2016] EWCA Civ 19; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 21 Jan 2016 | BAILII |
|
20 |
| 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; |
United Kingdom Supreme Court | United Kingdom | 6 Nov 2013 | BAILII |
|
40 |
| [2013] For 2009-10 |
|
Court of Exchequer | United Kingdom | circa 2009 |
|
2 |
|
| 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 |
| Sempra Metals Ltd v Revenue and Customs Comrs |
|
United Kingdom | circa 2008 |
|
16 |
||
| Household Estate Agents Ltd | [2007] EWHC 1684 | High Court of England and Wales | United Kingdom - England and Wales | circa 2007 | BAILII |
|
3 |
| McCarthy v McCarthy & Stone plc |
[2007] EWCA Civ 664; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 4 Jul 2007 | BAILII |
|
17 |
| Rafferty v HMRC |
|
United Kingdom | circa 2005 |
|
7 |
||
| [2005] 3 WLR 339 |
|
United Kingdom | circa 2005 | LexisNexis / Westlaw |
|
2 |
|
| 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 |
|
United Kingdom | circa 2002 |
|
11 |
||
| Hallamshire Industrial Finance Trust Ltd v IRC |
|
United Kingdom | circa 1979 | LexisNexis / Westlaw |
|
11 |
|
| Copeman v William J Flood & Sons |
|
United Kingdom | circa 1941 | LexisNexis / Westlaw |
|
6 |
|
| Whitney v IRC |
|
United Kingdom | circa 1926 | LexisNexis / Westlaw |
|
104 |