LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Inland Revenue Commissioners v Brebner     47

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
JTI Acquisition Co (2011) Ltd v Commissioners for His Majesty's Revenue and Customs	[2024] EWCA Civ 652	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2024	BAILII
Revenue & Customs v Burlington Loan Management DAC (UK-Ireland double tax convention)	[2024] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	31 May 2024	BAILII
Osmond v Revenue and Customs (INCOME TAX - transactions in securities (TIS) - share buyback)	[2024] UKFTT 378	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2024	BAILII
Kwik-Fit Group Ltd v Revenue And Customs	[2024] EWCA Civ 434	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2024	BAILII		1
BlackRock Holdco 5, LLC v HMRC	[2024] EWCA Civ 330	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2024	BAILII		2
Commissioners for His Majesty's Revenue and Customs v Fisher	[2023] UKSC 44	United Kingdom Supreme Court	United Kingdom	21 Nov 2023	BAILII
Delinian Ltd (Formerly Euromoney Institutional Investor PLC) v Commissioners for His Majesty's Revenue and Customs	[2023] EWCA Civ 1281	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Nov 2023	BAILII
HFFX LLP v HMRC	[2023] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	20 Mar 2023	BAILII		2
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)	[2022] UKUT 314	United Kingdom Upper Tribunal	United Kingdom	25 Nov 2022	BAILII		2
Burlington Loan Management DAC v HMRC	[2022] UKFTT 290	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2022	BAILII		2
Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC	[2022] UKUT 199	United Kingdom Upper Tribunal	United Kingdom	19 Jul 2022	BAILII		4
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)	[2022] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2022	BAILII		1
A D BLY GROUNDWORKSAND CIVIL ENGINEERING Ltd (2) CHR TRAVEL Ltd v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade)	[2021] UKFTT 445	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Nov 2021	BAILII
Assem Allam v Revenue and Customs	[2021] UKUT 291	United Kingdom Upper Tribunal	United Kingdom	23 Nov 2021	BAILII		3
Fisher v Revenue & Customs Commissioners	[2021] EWCA Civ 1438; [2022] 1 WLR 651	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2021	BAILII		3
Euromoney Institutional Investor Plc v Revenue & Customs (Corporation Tax - Exchange of shares)	[2021] UKFTT 61	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Mar 2021	BAILII		1
LLC v HMRC	[2020] UKFTT 443	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Nov 2020	BAILII		3
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
Allam v HMRC	[2020] UKFTT 216	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 May 2020	BAILII		4
Allam v Revenue & Customs (PROCEDURE : enquiry into returns made following automated notice requiring return)	[2020] UKFTT 26	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jan 2020	BAILII		1
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8
Travel Document Service v Revenue and Customs Commissioners	[2018] EWCA Civ 549; [2018] 3 All ER 60	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Mar 2018	BAILII		11
Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC	[2015] UKFTT 401	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2015	BAILII		2
Acornwood LLP v HMRC	[2014] UKFTT 416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2014	BAILII		9
Lend Lease Development Pty Ltd v Commissioner of State Revenue	[2013] VSCA 207	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	15 Aug 2013	AustLII		2
Iliffe News and Media Ltd v Revenue & Customs	[2012] UKFTT 696	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Nov 2012	BAILII		5
Coales v Revenue and Customs Commissioners	[2012] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2012	BAILII		8
Construction Industry Training Board (aka CITB-Construction Skills) v Beacon Roofing Ltd	[2011] EWCA Civ 1203	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Oct 2011	BAILII		1
Construction Industry Training Board v Beacon Roofing Ltd	[2011] EWHC 14 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	14 Jan 2011	BAILII		1
FTC/40/2009 and FTC/41/2009	[2010] UKUT 416	United Kingdom Upper Tribunal	United Kingdom	21 Oct 2010	BAILII		1
Citigroup Pty Ltd v FCT	[2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412	Federal Court of Australia	Australia - Commonwealth	9 Aug 2010	AustLII		5
Ebsworth v Revenue & Customs	[2009] UKFTT 199	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jul 2009	BAILII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
IRC v Trustees of the Sema Group Pension Scheme	[2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2002	BAILII		7
Zoffanies Pty Ltd and Commissioner of Taxation	[2002] AATA 758; 50 ATR 1192	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		2
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
Chief Commissioner of Stamp Duties v Ispt Pty Ltd Matter	[1998] NSWSC 783	Supreme Court of New South Wales	Australia - New South Wales	23 Dec 1998	AustLII
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74
Re Commissioner of Taxation of the Commonwealth of Australia v Kelly Ford Pty Ltd; Kelly Wholesale Pty Ltd; Bane Finance Pty Ltd and Datival Merchandising Pty Ltd	[1984] FCA 78	Federal Court of Australia	Australia - Commonwealth	4 Apr 1984	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Scheme New Zealand or an Example of the Operation of Div 165"	(2003) 1 (2) E-Journal of Tax Research 147	Hill, Graham	Australia	circa 2003	AustLII		1
"Part IVA: Post Spotless"	(1998) 1 Journal of Australian Taxation 3	D'Ascenzo, Michael	Australia	circa 1998	AustLII		2
"Peabody v FCT and Part IVA"	[1995] RevenueLawJl 9	Cassidy, Julie	Australia	circa 1995	AustLII
"Tax Avoidance in Australia: Results and Prospects"	(1994) 22 (3) Federal Law Review 493	Passant, John	Australia	circa 1994	AustLII