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Revenue and Customs v Aozora GMAC Investment Ltd    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department	[2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343	United Kingdom Supreme Court	United Kingdom	2 Feb 2022	BAILII		129
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		43
Aozora GMAC Investment Ltd v Revenue And Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent Co)	[2021] UKFTT 222	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2021	BAILII		1
R (Aozora GMAC Investment Ltd) v HMRC	[2019] EWCA Civ 1643; [2020] 1 All ER 803	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Oct 2019	BAILII		14
Anson v HMRC	[2015] UKSC 44; [2015] 4 All ER 288	United Kingdom Supreme Court	United Kingdom	1 Jul 2015	BAILII		19
Boake Allen Ltd v Revenue and Customs Commissioners	[2007] UKHL 25; [2007] 3 All ER 605; [2007] 1 WLR 1386	House of Lords	United Kingdom	23 May 2007	BAILII		19
R v Secretary of State for the Environment, Transport and the Regions, Ex p Spath Holme Ltd	[2001] AC 349		United Kingdom	circa 2001	LexisNexis / Westlaw		32
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		279
Memec plc v IRC	(1998) 71 Tax Cas 77		United Kingdom	circa 1998			12
Pepper v Hart	[1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421	House of Lords	United Kingdom	26 Nov 1992	BAILII		959
Black Clawson International Ltd v Papierwerke AG	[1975] UKHL 2; [1975] AC 591; [1975] 1 All ER 810; [1975] 2 WLR 513; [1975] 2 Lloyds Rep 11	House of Lords	United Kingdom	5 Mar 1975	BAILII		353