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HMRC v BlueCrest Capital Management LLP     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v HFFX LLP	[2024] EWCA Civ 813	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jul 2024	BAILII
Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital)	[2024] UKFTT 84	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jan 2024	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1)Revenue and Customs v Bluecrest Capital Management LP and (2) Andrew Dodd v Revenue and Customs	[2022] UKUT 200	United Kingdom Upper Tribunal	United Kingdom	22 Jul 2022	BAILII		2
[2022] Ukut 00200	[2022] UKUT 00200	United Kingdom Upper Tribunal	United Kingdom	circa 2022	BAILII		1
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
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
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
Kerrison v HMRC	[2019] UKUT 8; [2019] 4 WLR 8	United Kingdom Upper Tribunal	United Kingdom	22 Jan 2019	BAILII		5
R (Derry) v Revenue and Customs Comrs	[2019] UKSC 19; [2019] 1 WLR 2754	United Kingdom Supreme Court	United Kingdom	circa 2019	BAILII		25
Brain Disorders Research Ltd Partnership v HMRC	[2018] EWCA Civ 2348	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Oct 2018	BAILII		4
HMRC v Vaines	[2018] EWCA Civ 45	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jan 2018	BAILII		7
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
Manduca v HMRC	[2015] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	26 May 2015	BAILII		9
Braganza v BP Shipping Ltd	[2015] UKSC 17; [2015] 4 All ER 639; [2015] 1 WLR 1661; [2015] ICR 449	United Kingdom Supreme Court	United Kingdom	18 Mar 2015	BAILII		224
Spritebeam Ltd v Revenue & Customs	[2015] UKUT 75	United Kingdom Upper Tribunal	United Kingdom	25 Feb 2015	BAILII		8
Hadlee v Commissioner of Inland Revenue	[1993] AC 524		United Kingdom	circa 1993	LexisNexis / Westlaw		16
Beauchamp v FW Woolworth plc	[1990] 1 AC 478; [1989] 3 WLR 1		United Kingdom	circa 1990	LexisNexis / Westlaw		14
Reed (Inspector of Taxes) v Young	[1986] 1 WLR 649		United Kingdom	circa 1986	LexisNexis / Westlaw		7
Reed v Young	(1983) 59 Tax Cas 196		United Kingdom	circa 1983			3
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
Spratt v Commissioner of Inland Revenue	[1964] NZLR 272		New Zealand	circa 1964	LexisNexis		17
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1132
Cunard s Trustees	[1946] 1 All ER 159; 27 Tax Cas 122		United Kingdom	circa 1946	LexisNexis		11
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Marsland v Taggart	[1928] 2 KB 447		United Kingdom	circa 1928	LexisNexis / Westlaw		5
Brown v National Provident Institution	[1921] 2 AC 222; 8 Tax Cas 57		United Kingdom	circa 1921	LexisNexis / Westlaw		19
London County Council v Attorney-General	[1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77		United Kingdom	10 Dec 1900	CommonLII		59
Attorney-General v Black	[1871] UKLawRpExch 31; 6 Exch 308; 12 SCLR 466	Court of Exchequer	United Kingdom - Scotland	17 Jun 1871	CommonLII		6