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Hargreaves Property Holdings Ltd v Revenue And Customs    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Clipperton v Commissioners for His Majesty's Revenue and Customs	[2024] EWCA Civ 180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Feb 2024	BAILII		1
Hargreaves Property Holdings Ltd v Revenue And Customs (INCOME TAX - whether FTT correct that obligation to withhold tax)	[2023] UKUT 120	United Kingdom Upper Tribunal	United Kingdom	26 May 2023	BAILII		1
Good v Commissioners of HM Revenue and Customs	[2023] EWCA Civ 114	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Feb 2023	BAILII		2
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
Khan v HMRC	[2021] EWCA Civ 624; [2022] 1 WLR 539	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2021	BAILII		5
Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe)	[2019] UKSC 12	United Kingdom Supreme Court	United Kingdom	13 Mar 2019	BAILII		4
HMRC v Lomas	[2017] EWCA Civ 2124	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2017	BAILII		3
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
BUPA Insurance Ltd v Revenue And Customs	[2014] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2014	BAILII		7
Indofood International Finance v JP Morgan	[2005] EWHC 2103	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
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		280
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
J Sainsbury PLC v O'Connor (Inspector of Taxes)	[1991] 1 WLR 963		United Kingdom	circa 1991	LexisNexis / Westlaw		27
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
Ayerst v C & K (Construction) Ltd	[1976] AC 167; [1975] 2 All ER 537		United Kingdom	circa 1976	LexisNexis / Westlaw		151
Wood Preservation Ltd v Prior	[1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112		United Kingdom	circa 1969	LexisNexis		43
Parway Estates Ltd v Inland Revenue Commissioners	(1958) 45 Tax Cas 135		United Kingdom	circa 1958			8
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	10 Apr 1957	WorldLII		83
Inland Revenue Commissioners v Hay	[1924] SC 521		United Kingdom - Scotland	circa 1924			1
Sadler v the South Staffordshire and Birmingham District Steam Tramways Co	[1889] UKLawRpKQB 113; 23 QBD 324; 2 Tax Cas 450	Queen's Bench	United Kingdom	26 Jun 1889	CommonLII		14
Irc v Hay	8 Tax Cas 636		United Kingdom	circa 2001			4
1 WLR 1077	1 WLR 1077		United Kingdom	circa 2001	LexisNexis / Westlaw		4
1 WLR 963	1 WLR 963		United Kingdom		LexisNexis / Westlaw		1