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Memec plc v IRC   flag  12

(1998) 71 Tax Cas 77
Tax Cases
United Kingdom

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 GE Financial Investments [2024] EWCA Civ 797 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jul 2024 BAILII flag
Beard v Revenue and Custom (Distributions from share premium - Jersey law - whether the distributions were "dividends" - and whether the distributions were "dividends of a capital nature") [2024] UKUT 73 United Kingdom Upper Tribunal United Kingdom 22 Mar 2024 BAILII flag
Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs [2023] EWCA Civ 695 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jun 2023 BAILII flag 1
Revenue and Customs v Aozora GMAC Investment Ltd [2022] UKUT 258 United Kingdom Upper Tribunal United Kingdom 23 Sep 2022 BAILII flag
ALEXANDER BEARD v Revenue & Customs (Distribution - share premium- Jersey law) [2022] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2022 BAILII flag
Wesley v Revenue & Customs (Double taxation - residence - disposal of assets by trustees) [2023] UKFTT 1041 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Feb 2021 BAILII flag 1
Fowler v HMRC [2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227 United Kingdom Supreme Court United Kingdom 20 May 2020 BAILII flag 34
Burton v Commissioner of Taxation [2019] FCAFC 141; (2019) 271 FCR 548 Federal Court of Australia Australia - Commonwealth 22 Aug 2019 AustLII flag 4
Revenue and Customs v Anson [2013] EWCA Civ 63 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 2013 BAILII flag 2
HMRC v PA Holdings Ltd [2011] EWCA Civ 1414 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Nov 2011 BAILII flag 12
MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd [2010] UKUT 251 United Kingdom Upper Tribunal United Kingdom 7 Jul 2010 BAILII flag 6
First Nationwide v Revenue & Customs [2010] UKFTT 24 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2010 BAILII flag 1

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