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McClean v Thornhill   flag 

[2023] EWCA Civ 466
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
28th April, 2023

Legislation Cited

Legislation Name Provision
Finance Act 1971 s41

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McClean v Thornhill QC [2022] EWHC 457 High Court of England and Wales United Kingdom - England and Wales circa 2022 BAILII flag
Re Sprintroom Ltd [2019] EWCA Civ 932; [2019] BCC 1031; [2019] 2 BCLC 617; [2019] All ER (D) 41 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Jun 2019 BAILII flag 104
Lavoro SPA v Playboy Club London Ltd [2018] UKSC 43; [2019] 2 All ER 478; [2018] 1 WLR 4041 United Kingdom Supreme Court United Kingdom 26 Jul 2018 BAILII flag 24
First Tower Trustees Ltd v CDS (Superstores International) Ltd [2018] EWCA Civ 1396; [2019] 1 WLR 637 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jun 2018 BAILII flag 25
NRAM Ltd v Steel [2018] UKSC 13; [2018] 1 WLR 1190 United Kingdom Supreme Court United Kingdom 28 Feb 2018 BAILII flag 34
Degorce v HMRC [2017] EWCA Civ 1427; [2018] 4 WLR 79 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Oct 2017 BAILII flag 19
Samarkand Film Partnership No 3 v HMRC [2017] EWCA Civ 77 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2017 BAILII flag 18
Eclipse Film Partners No 35 LLP v HMRC [2015] EWCA Civ 95 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Feb 2015 BAILII flag 18
Barclays Mercantile Business Finance Ltd v Mawson [2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Dec 2002 BAILII flag 19
Peach Publishing Ltd v Slater & Co, Slater & Co v Sheil [1998] PNLR 364 United Kingdom circa 1998 flag 7
Bank of Credit and Commerce International (Overseas) Ltd (In Liquidation) v Price Waterhouse (No 2) [1998] BCC 617; [1998] Lloyds Rep Bank 85 United Kingdom circa 1998 Westlaw flag 13
McCullagh v Lane Fox & Partners Ltd [1995] EWCA Civ 8; [1996] PNLR 205; [1996] 1 EGLR 35; 49 Con LR 124 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Dec 1995 BAILII flag 34
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1991] 1 WLR 341 United Kingdom circa 1991 LexisNexis / Westlaw flag 8
James McNaughton Paper Group Ltd v Hicks Anderson & Co [1990] EWCA Civ 11; [1991] 2 QB 113; [1991] 1 All ER 134; [1991] 2 WLR 641 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 1990 BAILII flag 50
Smith v Eric S Bush (a firm); Harris v Wyre Forest District Council [1990] UKHL 1; [1990] 1 AC 831; [1989] 2 All ER 514; [1989] 2 WLR 790; 87 LGR 685; 21 SI 99/2083 House of Lords United Kingdom 20 Apr 1989 BAILII flag 190
Ensign Tankers v Stokes [1989] 1 WLR 1222 United Kingdom circa 1989 LexisNexis / Westlaw flag 13
Al-Kandari v JR Brown & Co [1988] EWCA Civ 13; [1988] QB 665; [1988] 1 All ER 833; [1988] 2 WLR 671; [1988] ANZ Conv R 421; (1988) 85 LSG 50; [1988] Fam Law 382 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Feb 1988 BAILII flag 69
Marson v Morton [1986] 1 WLR 1343 United Kingdom circa 1986 LexisNexis / Westlaw flag 25
George Mitchell (Chesterhall) Ltd v Finney Lock Seeds Ltd [1982] EWCA Civ 5; [1983] QB 284; [1983] 2 AC 803; [1983] 1 All ER 108; [1982] 3 WLR 1036; [1983] 1 Lloyds Rep 168 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Sep 1982 BAILII flag 96
Ross v Caunters [1980] Ch 297; [1979] 3 All ER 580; [1979] 3 WLR 605; 123 Sol Jo 605 Court of Chancery United Kingdom circa 1980 LexisNexis / Westlaw flag 144
Lupton (Inspector of Taxes) v FA & AB Ltd [1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580 United Kingdom circa 1972 LexisNexis / Westlaw flag 47
Iswera v Commissioner of Inland Revenue [1965] 1 WLR 663 United Kingdom circa 1965 LexisNexis / Westlaw flag 24
Hedley Byrne & Co Ltd v Heller & Partners Ltd [1963] UKHL 4; [1964] AC 465; [1963] 2 All ER 575; [1963] 3 WLR 101; [1963] 1 Lloyds Rep 485; 107 Sol Jo 454 House of Lords United Kingdom 28 May 1963 BAILII flag 1122
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57

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