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WT Ramsay Ltd v Inland Revenue Commissioners     346

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Richflow Pty Ltd (in liq)	[2024] VSC 618	Supreme Court of Victoria	Australia - Victoria	10 Oct 2024	AustLII
Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd	[2024] EWCA Civ 720	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jun 2024	BAILII
Watts v Revenue and Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2024] UKUT 168	United Kingdom Upper Tribunal	United Kingdom	12 Jun 2024	BAILII
Alimahomed v Revenue and Customs (INCOME TAX - Remittance Basis of taxation)	[2024] UKFTT 432	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 May 2024	BAILII
Hanrahan v The Revenue Commissioners	[2024] IECA 113	Irish Competition Authority	Republic of Ireland	15 May 2024	BAILII		1
LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture)	[2024] UKFTT 341	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2024	BAILII
Unicomer (St Vincent) Ltd v Appeal Commissioners	[2024] ECarSC 33	Eastern Caribbean Supreme Court	International	17 Apr 2024	CommonLII
Hargreaves Property Holdings Ltd v Revenue And Customs	[2024] EWCA Civ 365	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Apr 2024	BAILII
Kirk as trustee of the Property of Smith (a Bankrupt) v Smith	[2024] FCA 240	Federal Court of Australia	Australia - Commonwealth	15 Mar 2024	AustLII		1
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
Brown v Commissioners for His Majesty's Revenue & Customs	[2024] EWCA Civ 92	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2024	BAILII
Trustees of the Peter Buckley Settlement v Revenue And Customs (Entrepreneur's Relief (now business asset disposal relief) - single share held by first-named trustee of settlement who was also a director and life tenant)	[2024] UKFTT 29	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jan 2024	BAILII
Thornton v Revenue Commissioners (Approved)	[2023] IECA 316	Irish Competition Authority	Republic of Ireland	21 Dec 2023	BAILII
HMRC v BlueCrest Capital Management LLP	[2023] EWCA Civ 1481	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2023	BAILII		2
BCM Cayman LP v Commissioners for His Majesty's Revenue and Customs	[2023] EWCA Civ 1179	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Oct 2023	BAILII
Timeless Sunrise Pty Ltd v BigJ Enterprises Pty Ltd (No 10)	[2023] VSC 524	Supreme Court of Victoria	Australia - Victoria	4 Sep 2023	AustLII		3
Australian Securities and Investments Commission v Bettles	[2023] FCA 975; (2023) 169 ACSR 244	Federal Court of Australia	Australia - Commonwealth	18 Aug 2023	AustLII		6
Byproxy v Ghisoni	[2023] VSC 381	Supreme Court of Victoria	Australia - Victoria	5 Jul 2023	AustLII
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
Bhaur v Equity First Trustees (Nevis) Ltd	[2023] EWCA Civ 534	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 May 2023	BAILII		1
Altrad Services Ltd v Commissioners for His Majesty's Revenue and Customs	[2023] EWCA Civ 474	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2023	BAILII		2
London Luton Hotel BPRA Property Fund LLP v HMRC	[2023] EWCA Civ 362	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Apr 2023	BAILII		3
Kieran Corrigan & Co Ltd v Onee Group Ltd	[2023] EWHC 649 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2023	BAILII		1
Fanning v HMRC	[2023] EWCA Civ 263; [2023] 1 WLR 2853	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2023	BAILII		3
Constant Spring Golf Club v Collector of Taxes for the Parish of Kingston and St Andrew	[2023] JMCA 34	Court of Appeal of Jamaica	Jamaica	10 Mar 2023	CommonLII
Olufote v Revenue & Customs (STAMP DUTY LAND TAX - avoidance scheme - sub-sale contract to a trust)	[2023] UKFTT 130	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Feb 2023	BAILII
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)	[2022] UKUT 351	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2022	BAILII		3
ACN 063 346 707 Pty Ltd (formerly known as South Passage Pty Ltd) v Marshall	[2022] NSWSC 1597	Supreme Court of New South Wales	Australia - New South Wales	21 Nov 2022	AustLII		1
Hopes (Trustees of the Skandia Life Policy Trust) v Burton	[2022] EWHC 2770 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Nov 2022	BAILII		1
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2022] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2022	BAILII		1
Hawkhurst Golf & Country Club Jenga (Golf Club Holdings) Ltd v Tunbridge Wells Borough Council	[2022] UKFTT 312	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Aug 2022	BAILII
Revenue and Customs	[2022] UKUT 185	United Kingdom Upper Tribunal	United Kingdom	12 Jul 2022	BAILII
Thornton v Revenue Commissioners; McDermott v Revenue Commissioners (Approved)	[2022] IEHC 396	High Court of Ireland	Republic of Ireland	1 Jul 2022	BAILII
Jaken Properties Australia Pty Ltd v Naaman	[2022] NSWSC 517	Supreme Court of New South Wales	Australia - New South Wales	29 Apr 2022	AustLII		5
Nicols as trustee of the bankrupt estate of Manietta v Manietta, in the matter of Manietta	[2022] FCA 39	Federal Court of Australia	Australia - Commonwealth	31 Jan 2022	AustLII		7
R (on the application of Heronslea (Bushey 4) Ltd) v Secretary of State for Housing Communities and Local Government	[2022] EWHC 96 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	20 Jan 2022	BAILII		1
Vieira Ltd v O'Donagain (Approved)	[2021] IECA 334	Irish Competition Authority	Republic of Ireland	15 Dec 2021	BAILII		2
JTC Employer Solutions Trustees Ltd v Khadem (Rev1)	[2021] EWHC 2929 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	4 Nov 2021	BAILII		1
Bhaur v Equity First Trustees (Nevis) Ltd	[2021] EWHC 2581 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Sep 2021	BAILII		2
Chas E Ramson Ltd v The Commissioner of Customs	[2021] JMSC 142	Supreme Court of Jamaica	Jamaica	30 Jul 2021	CommonLII
Wong Suet Foon Shirly v Collector of Stamp Revenue	[2021] HKCA 1090; (2021) 6 HKC 193; [2021] 3 HKLRD 862	Hong Kong Court of Appeal	Hong Kong	29 Jul 2021	HKLII		1
Dukeries Healthcare Ltd v HMRC	[2021] EWHC 2086 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	23 Jul 2021	BAILII		5
Genius Express Ltd v Collector of Stamp Revenue	[2021] HKDC 659	Hong Kong District Court	Hong Kong	4 Jun 2021	HKLII
Serious Fraud Office v Hotel Portfolio II UK Ltd	[2021] EWHC 1273 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	18 May 2021	BAILII		4
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
Merrick & Denard (No 3)	[2021] FCCA 478	Federal Circuit Court of Australia	Australia	12 Mar 2021	AustLII
Eynsham Cricket Club v HMRC	[2021] EWCA Civ 225	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2021	BAILII		2
Odey Asset Management LLP v HMRC	[2021] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2021	BAILII		1
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)	[2021] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2021	BAILII		2
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation)	[2021] UKFTT 12	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2021	BAILII		1
Padfield v Revenue & Customs (CAPITAL GAINS TAX AND INCOME TAX - whether a loss arising as a result of two forward contracts over securities)	[2020] UKFTT 513	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Dec 2020	BAILII
HM Revenue and Customs v Development Securities Plc	[2020] EWCA Civ 1705	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2020	BAILII		2
Sigley & De Santis (No 5)	[2020] FamCA 968	Family Court of Australia	Australia	20 Nov 2020	AustLII
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)	[2020] UKFTT 407	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2020	BAILII		2
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
Revenue and Customs v Vermilion Holdings Ltd	[2020] UKUT 162	United Kingdom Upper Tribunal	United Kingdom	27 May 2020	BAILII		1
Ladywalk LLP v HMRC	[2020] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2020	BAILII		1
Huda & Huda	[2020] FCCA 822	Federal Circuit Court of Australia	Australia	9 Apr 2020	AustLII		1
Le Roux Zeeman v HM Revenue and Customs	[2020] EWHC 794 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	3 Apr 2020	BAILII		4
Cape Industrial Services Ltd v Revenue & Customs (CORPORATION TAX - on a purposive construction of s 11)	[2020] UKFTT 162	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Mar 2020	BAILII
General Transport Service SPA v HMRC	[2020] EWCA Civ 405	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Mar 2020	BAILII		2
Good v HMRC	[2020] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jan 2020	BAILII		2
Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts)	[2019] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Dec 2019	BAILII		1
Lloyd-Webber v Revenue And Customs	[2019] UKFTT 717	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2019	BAILII		1
Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs	[2019] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	15 Nov 2019	BAILII		5
Estera Trust (Jersey) Ltd v Singh	[2019] EWHC 2039 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	26 Jul 2019	BAILII		1
Broxfield Ltd v Sheffield City Council	[2019] EWHC 1946 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	24 Jul 2019	BAILII		2
Hancock v Revenue and Customs	[2019] UKSC 24	United Kingdom Supreme Court	United Kingdom	22 May 2019	BAILII
London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances)	[2019] UKFTT 212	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Mar 2019	BAILII		3
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
South Seas Tuna Corporation Ltd v Palaso	[2019] PGSC 3	Supreme Court of Papua New Guinea	Papua New Guinea	14 Feb 2019	PacLII		1
Balhousie Holdings Ltd Against a Decision of the Upper Tribunal in an Appeal by the Commissioners for Her Majesty's Revenue and Customs	[2019] ScotCS CSIH_7	Scottish Court of Session	United Kingdom - Scotland	7 Feb 2019	BAILII
Trustees of the Morrison 2002 Maintenance Trust v Revenue And Customs	[2019] EWCA Civ 93	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Feb 2019	BAILII
McBraida PLC v Revenue & Customs (Vat - Zero-Rating : Transport)	[2019] UKFTT 43	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jan 2019	BAILII
S Franses Ltd v Cavendish Hotel (London) Ltd	[2018] UKSC 62; [2019] AC 249	United Kingdom Supreme Court	United Kingdom	5 Dec 2018	BAILII		7
Scipio Investments Ltd v Fiji Revenue & Customs Authority	[2018] FJCA 214	Court of Appeal of Fiji	Fiji	30 Nov 2018	PacLII		1
Robert Angius v John Angius	[2018] NSWSC 1772	Supreme Court of New South Wales	Australia - New South Wales	23 Nov 2018	AustLII		4
Frucor Suntory New Zealand Ltd v Commissioner of Inland Revenue	[2018] NZHC 2860	High Court of New Zealand	New Zealand	5 Nov 2018	NZLII		1
Cossio v Cossio	[2018] NZHC 2779; [2019] NZFLR 156	High Court of New Zealand	New Zealand	26 Oct 2018	NZLII		5
Southern Horizons SA v Chief Executive Officer, Fiji Revenue and Customs Authority	[2018] FJCA 160	Court of Appeal of Fiji	Fiji	5 Oct 2018	PacLII
Lewis Securities Ltd (in liq) v Carter	[2018] NSWCA 118; (2018) 334 FLR 9; (2018) 355 ALR 703; 128 ACSR 120	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Jun 2018	AustLII		30
Reliance Financial Services Pty Ltd v Criniti	[2018] NSWSC 543	Supreme Court of New South Wales	Australia - New South Wales	2 May 2018	AustLII
Old Mutual PLC	[2018] EWHC 873 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	20 Apr 2018	BAILII		3
Egan v Egan	[2018] NSWSC 202	Supreme Court of New South Wales	Australia - New South Wales	1 Mar 2018	AustLII		6
Trigg v HMRC	[2018] EWCA Civ 17	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jan 2018	BAILII		2
Rossendale Borough Council v - Hurstwood Properties (A) Ltd	[2017] EWHC 3461 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	30 Nov 2017	BAILII		8
Marathon Oil UK, LLC v HMRC	[2017] UKFTT 822	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Nov 2017	BAILII		3
Commissioner of Taxpayer Audit and Assessment and the Attorney General of Jamaica	[2017] JMSC 191	Supreme Court of Jamaica	Jamaica	3 Nov 2017	CommonLII
Revenue and Customs v Balhousie Holdings Ltd (VAT : interpretation of Value Added Tax Act 1994)	[2017] UKUT 410	United Kingdom Upper Tribunal	United Kingdom	20 Oct 2017	BAILII
Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2017] UKFTT 754	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2017	BAILII		1
Farnborough Airport Properties Co Ltd v Revenue and Customs (CORPORATION TAX : group relief)	[2017] UKUT 394	United Kingdom Upper Tribunal	United Kingdom	4 Oct 2017	BAILII		2
Sir Fraser Morrison v Revenue and Customs	[2017] UKUT 300	United Kingdom Upper Tribunal	United Kingdom	3 Aug 2017	BAILII		2
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
Hancock v HMRC	[2017] EWCA Civ 198	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 May 2017	BAILII		2
Vrang v Revenue And Customs	[2017] EWHC 1055 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	9 May 2017	BAILII		1
Lewis Securities Ltd (in liq) v Carter	[2017] NSWSC 412; (2017) 120 ACSR 327	Supreme Court of New South Wales	Australia - New South Wales	7 Apr 2017	AustLII		6
Blackwell v HMRC	[2017] EWCA Civ 232	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Apr 2017	BAILII		5
Clearspan Property Assets Ltd v Spark New Zealand Trading Ltd	[2017] NZHC 277; (2017) 19 ELRNZ 682; (2017) 18 NZCPR 587	High Court of New Zealand	New Zealand	28 Feb 2017	NZLII		4
Reeves v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)	[2017] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2017	BAILII
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		18
Gareth Clark v The Commissioners for Her Majesty s Revenue and Customs	[2016] UKFTT 630	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Sep 2016	BAILII		3
Chappell v HMRC	[2016] EWCA Civ 809	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2016	BAILII		1
Wellstead v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances)	[2016] UKFTT 492	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jul 2016	BAILII
Sword Services Ltd v HMRC	[2016] EWHC 1473 (Admin); [2016] 4 WLR 113	High Court of England and Wales	United Kingdom - England and Wales	23 Jun 2016	BAILII		8
Balhousie Holdings Ltd v Revenue and Customs (VAT - INPUT TAX : Self-supplies)	[2016] UKFTT 377	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 May 2016	BAILII		1
Morrison 2002 Maintenance Trust, The Trustees of v Revenue and Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Disposal)	[2016] UKFTT 250	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2016	BAILII		1
Kingsdale Group Ltd v HMRC	[2016] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Apr 2016	BAILII		3
Q v Chief Executive of the New Zealand Customs Service	[2016] NZCAA 1	New Zealand Customs Appeal Authority	New Zealand	18 Mar 2016	NZLII
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
Connell, Executors of v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)	[2016] UKFTT 154	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2016	BAILII
Estrada v Al-Juffali	[2016] EWHC 213 (Fam)	High Court of England and Wales	United Kingdom - England and Wales	8 Feb 2016	BAILII		2
Rajasthan v Gotan Lime Stone Khanij Udyog and Anr	[2016] INSC 57	Supreme Court of India	India	20 Jan 2016	LIIofIndia
Normandy Finance Pty Ltd v Commissioner of Taxation	[2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409	Federal Court of Australia	Australia - Commonwealth	17 Dec 2015	AustLII		9
Advocate General for Scotland v A Decision of The Upper Tribunal, Re Assessments to Tax Made on Murray Group Holdings Ltd	[2015] ScotCS CSIH_77	Scottish Court of Session	United Kingdom - Scotland	4 Nov 2015	BAILII
DMWSHZ Its v HMRC	[2015] EWCA Civ 1036	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Oct 2015	BAILII		3
Huitson v HMRC	[2015] UKFTT 448	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2015	BAILII		10
John Mander Pension Trustees Ltd v Revenue and Customs (Rev 1)	[2015] UKSC 56	United Kingdom Supreme Court	United Kingdom	29 Jul 2015	BAILII
Ames v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)	[2015] UKFTT 337	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2015	BAILII		2
Greater Glasgow & Clyde Health Board v Revenue & Customs	[2015] UKFTT 119	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Mar 2015	BAILII		2
Gemsupa Ltd & Anorv Revenue & Customs	[2015] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII		1
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		18
Altus Group (UK) Ltd v Baker Tilly	[2015] EWHC 12 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Jan 2015	BAILII		9
Shirley v HMRC	[2014] UKFTT 1023	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Nov 2014	BAILII		1
Dock & Let Ltd v Revenue & Customs	[2014] UKFTT 943	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Oct 2014	BAILII
TF Jan Bulldozing Co Ltd v Fiji Revenue and Customs Authority	[2014] FJHC 685	High Court of Fiji	Fiji	19 Sep 2014	PacLII
Coshott v Prentice	[2014] FCAFC 88; (2014) 221 FCR 450; (2014) 311 ALR 428; (2014) 100 ACSR 418	Federal Court of Australia	Australia - Commonwealth	23 Jul 2014	AustLII		121
Westbrook Dolphin Square Ltd v Friends Life Ltd	[2014] EWHC 2433 (Ch); [2015] 1 WLR 1713; [2014] L & TR 28	High Court of England and Wales	United Kingdom - England and Wales	17 Jul 2014	BAILII		14
William Ferguson v Revenue & Customs	[2014] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2014	BAILII		3
Acornwood LLP v HMRC	[2014] UKFTT 416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2014	BAILII		9
Linde AG, Linde Engineering Division and Anr v Deputy Director of Income Tax - WP (C) 3914/2012	[2014] INDLHC 1757	High Court of Delhi	India	23 Apr 2014	LIIofIndia
HMRC v Ubs AG; DB Group Services (UK) Ltd v HMRC	[2014] EWCA Civ 452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Apr 2014	BAILII		2
Flanagan v HMRC	[2014] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2014	BAILII		9
RKW Ltd v Revenue & Customs	[2014] UKFTT 151	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jan 2014	BAILII		1
Aberdeen Asset Management Plc v HM Revenue and Customs	[2013] ScotCS CSIH_84	Scottish Court of Session	United Kingdom - Scotland	23 Oct 2013	BAILII
H v W	[2013] HKCFI 2296	Hong Kong Court of First Instance	Hong Kong	10 Sep 2013	HKLII		1
Yip Chi Hung 5c0du16a 9ea5u16a 862du16a 6effu16a 53cau16a 53e6u16a 4e00u16a 4ebau16a	[2013] HKCFI 988	Hong Kong Court of First Instance	Hong Kong	10 Sep 2013	HKLII
Carey v Smith	[2013] NZHC 2291; (2013) 10 NZBLC 99-713	High Court of New Zealand	New Zealand	5 Sep 2013	NZLII		2
Terminals (NZ) Ltd v Comptroller of Customs	[2013] NZSCTrans 16		New Zealand	5 Aug 2013	NZLII
Peel Investments (UK) Ltd & Clydeport Operations Ltd & Peel Land & Property Investments PLC & Clydeport Properties Ltd v Revenue & Customs	[2013] UKFTT 404	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jul 2013	BAILII		4
HMRC v DV3 RS Ltd Partnership	[2013] EWCA Civ 907; [2014] 1 WLR 1136	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2013	BAILII		18
Tower Radio Ltd & Total Property Support Services Ltd v Revenue & Customs	[2013] UKFTT 387	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jul 2013	BAILII
Lewis v Condon	[2013] NSWCA 204; (2013) 304 ALR 410; (2013) 85 NSWLR 99	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Jul 2013	AustLII		94
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
Pitt v Holt	[2013] UKSC 26; [2013] 2 AC 108; [2013] 3 All ER 429; [2013] 2 WLR 1200; [2013] WTLR 977	United Kingdom Supreme Court	United Kingdom	9 May 2013	BAILII		148
Blenheims Estate and Asset Management Ltd v Revenue & Customs	[2013] UKFTT 290	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2013	BAILII		1
Abbeyland Ltd v Revenue & Customs	[2013] UKFTT 287	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2013	BAILII		1
Island Contract Management (UK) Ltd v Revenue & Customs	[2013] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Apr 2013	BAILII
Savva v Revenue & Customs	[2013] UKFTT 211	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Mar 2013	BAILII
DMWSHNZ Ltd v Revenue & Customs	[2013] UKFTT 37	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2012	BAILII		2
Murray Group Holdings v HMRC	[2012] UKFTT 692	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2012	BAILII		5
Vardy Properties (1) Vardy Properties (Teesside) Ltd (2) v Revenue and Customs Commissioners	[2012] UKFTT 564	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Sep 2012	BAILII		11
Schofield v HMRC	[2012] EWCA Civ 927	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jul 2012	BAILII		7
HM Revenue and Customs v Forde and McHugh	[2012] EWCA Civ 692	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 May 2012	BAILII		5
James Albert McLaughlin v The Commissioners Revenue & Customs	[2012] UKFTT 174	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2012	BAILII
Vodafone International Holdings b v v Union of India & Anr	[2012] INSC 60	Supreme Court of India	India	20 Jan 2012	LIIofIndia
O'Rourke v HMRC	[2011] UKFTT 839	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2011	BAILII		1
Revenue Commissioners v O ’ Flynn Construction	[2011] IESC 47	Supreme Court of Ireland	Republic of Ireland	14 Dec 2011	BAILII		11
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		12
BJ v MJ (Financial Remedy: Overseas Trusts)	[2011] EWHC 2708 (Fam)	High Court of England and Wales	United Kingdom - England and Wales	27 Oct 2011	BAILII		21
Junior Farms Ltd v Commissioner of Inland Revenue HC Auckland CIV-2009-404-2870	[2011] NZHC 781; (2011) 25 NZTC 20-064	High Court of New Zealand	New Zealand	22 Jul 2011	NZLII		1
R (Kambadzi) v SSHD	[2011] UKSC 32	United Kingdom Supreme Court	United Kingdom	6 Jul 2011	BAILII		1
Parastream Ltd v Revenue & Customs	[2011] UKFTT 414	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2011	BAILII
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
HMRC v Mayes	[2011] EWCA Civ 407	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Apr 2011	BAILII		11
Scofield v HMRC	[2011] UKFTT 199	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2011	BAILII		8
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
K/S Victoria Street v House of Fraser (Stores Management) Ltd	[2010] EWHC 3344 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Dec 2010	BAILII		2
Stiassney v Commissioner of Inland Revenue HC Auckland CIV 2008-404-549	[2010] NZHC 1935	High Court of New Zealand	New Zealand	4 Nov 2010	NZLII
Stiassny v Commissioner of Inland Revenue HC Auckland CIV-2008-404-0549	[2010] NZHC 2351	High Court of New Zealand	New Zealand	4 Nov 2010	NZLII		1
Ubs AG v HMRC	[2010] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2010	BAILII		5
Ajmera Hngcorporation & Anretcetc v Commissioner of Income Tax	[2010] INSC 654	Supreme Court of India	India	20 Aug 2010	LIIofIndia
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		6
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Scottish Widows Plc v HM Revenue & Customs	[2010] ScotCS CSIH_47	Scottish Court of Session	United Kingdom - Scotland	28 May 2010	BAILII
Howard Peter Schofield v Revenue & Customs	[2010] UKFTT 196	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2010	BAILII
Bayfine UK v HMRC	[2010] EWHC 609 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2010	BAILII		2
Royal Bank of Scotland v Chandra	[2010] EWHC 105 (Ch); [2010] 1 Lloyds Rep 677	High Court of England and Wales	United Kingdom - England and Wales	28 Jan 2010	BAILII		3
Andrew Berry v Revenue & Customs	[2009] UKFTT 386	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Dec 2009	BAILII		2
Independent Trustee Services v Hope	[2009] EWHC 2810 (Ch); [2010] ICR 553	High Court of England and Wales	United Kingdom - England and Wales	10 Nov 2009	BAILII		6
Astall v HMRC	[2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2009	BAILII		24
Transport for London (formerly London Underground Ltd) v Spirerose Ltd	[2009] UKHL 44; [2009] 4 All ER 810; [2009] 1 WLR 1797; [2009] All ER (D) 324; [2009] RVR 225	House of Lords	United Kingdom	30 Jul 2009	BAILII		77
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd	[2009] HCATrans 150	High Court of Australia	Australia - Commonwealth	23 Jun 2009	AustLII
FCT v Star City Pty Ltd	[2009] FCAFC 19; (2009) 175 FCR 39; [2009] ATC 20-093; (2009) 72 ATR 431	Federal Court of Australia	Australia - Commonwealth	27 Feb 2009	AustLII		27
Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue	[2008] NZSC 115; (2009) 24 NZTC 23,188; [2009] 2 NZLR 289	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		153
Robin James Smith v Revenue & Customs	[2008] UKSPC SPC00725	United Kingdom Special Commissioners of Income Tax	United Kingdom	3 Dec 2008	BAILII
Bayfine UK Products Bayfine UK v Revenue & Customs	[2008] UKSPC SPC00719	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 Nov 2008	BAILII
R (Mercury Tax Group Ltd) v Her Majesty’s Commissioners of Revenue and Customs	[2008] EWHC 2721 (Admin); [2009] BTC 3; [2008] STI 2670	High Court of England and Wales	United Kingdom - England and Wales	13 Nov 2008	BAILII		16
Mrs J Keenan v Revenue & Customs	[2008] UKSPC SPC00718	United Kingdom Special Commissioners of Income Tax	United Kingdom	12 Nov 2008	BAILII
Harding v Revenue and Customs Commissioners	[2008] EWCA Civ 1164; [2008] BTC 772	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Oct 2008	BAILII		8
P A Holdings Ltd v Revenue & Customs	[2008] UKSPC SPC00707	United Kingdom Special Commissioners of Income Tax	United Kingdom	29 Aug 2008	BAILII
Astall v Revenue & Customs	[2008] EWHC 1471 (Ch); [2008] BTC 713	High Court of England and Wales	United Kingdom - England and Wales	27 Jun 2008	BAILII		2
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Revenue and Customs Commissioners v Total Network SL	[2008] UKHL 19; [2008] 1 AC 1174; [2008] 2 All ER 413; [2008] All ER (D) 160; [2008] BVC 340; [2008] BTC 5216; [2008] BPIR 699; [2008] 2 WLR 711	House of Lords	United Kingdom	12 Mar 2008	BAILII		125
Anglo Overseas Ltd v HMRC	[2008] UKVAT(Excise) E01090; [2008] V & DR 71	VAT & Duties Tribunals	United Kingdom	27 Feb 2008	BAILII		3
Harding v Revenue and Customs Commissioners	[2008] EWHC 99 (Ch); [2008] BTC 109	High Court of England and Wales	United Kingdom - England and Wales	30 Jan 2008	BAILII		3
Irving v HMRC	[2008] EWCA Civ 6	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jan 2008	BAILII		3
Astall v Revenue & Customs Rev 1	[2007] UKSPC SPC00628	United Kingdom Special Commissioners of Income Tax	United Kingdom	14 Aug 2007	BAILII
Jones v Garnett (Inspector of Taxes)	[2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259	House of Lords	United Kingdom	25 Jul 2007	BAILII		14
RBS Deutschland Holdings GmbH v Revenue & Customs	[2007] UKVAT V20267	VAT & Duties Tribunals	United Kingdom	24 Jul 2007	BAILII
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue	[2007] WASC 155; 69 ATR 771	Supreme Court of Western Australia	Australia - Western Australia	24 Jul 2007	AustLII		5
Accent Management Ltd v Commissioner of Inland Revenue	[2007] NZCA 230; (2007) 23 NZTC 21,323	Court of Appeal of New Zealand	New Zealand	11 Jun 2007	NZLII		57
M/S Hero Motors Ltd, New Delhi Thru Its President v UP Thru' Adm (Finance & Revenue) - WRIT - C	[2007] INUPHC 6332	High Court of Judicature at Allahabad	India	6 Apr 2007	LIIofIndia
M/S Hero Motors Ltd, New Delhi Thru Its President v UP Thru' Adm (Finance & Revenue) - WRIT - C	[2007] INAHHC 6332	Allahbad High Court	India - Allahbad	6 Apr 2007	LIIofIndia
Revenue & Customs	[2007] UKSPC SPC00602	United Kingdom Special Commissioners of Income Tax	United Kingdom	21 Mar 2007	BAILII
A v a	[2007] EWHC 99 (Fam)	High Court of England and Wales	United Kingdom - England and Wales	29 Jan 2007	BAILII		36
Commissioner of Income Tax-I, Ludhiana v M/s Abhishek Industries Ltd , Ludhiana - ITA-110-2005	[2006] INPBHC 5236	High Court of Punjab and Haryana	India	4 Aug 2006	LIIofIndia
Cadbury Schweppes and Cadbury Schweppes Overseas (Freedom of establishment)	[2006] EUECJ C-196/04	Court of Justice of the European Communities	Europe	2 May 2006	BAILII		1
Cadbury Schweppes & Cadbury Schweppes Overseas (Freedom of establishment) Opinion	[2006] EUECJ C-196/04_O	Court of Justice of the European Communities	Europe	2 May 2006	BAILII
EDI Services Ltd v Revenue & Customs	[2006] UKSPC SPC00539	United Kingdom Special Commissioners of Income Tax	United Kingdom	26 Apr 2006	BAILII
Canada Trustco Mortgage Co v Canada	[2005] SCC 54; [2005] 2 SCR 601; [2005] SCJ No 56	Supreme Court of Canada	Canada	19 Oct 2005	Supreme Court of Canada		12
Terry v Revenue and Customs	[2005] UKSPC SPC00482	United Kingdom Special Commissioners of Income Tax	United Kingdom	2 Jun 2005	BAILII
Rafferty v Revenue and Customs	[2005] UKSPC SPC00475	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 May 2005	BAILII
Greenalls Management Ltd v Customs and Excise Commissioners	[2005] UKHL 34; [2005] 4 All ER 274; [2005] 1 WLR 1754; [2005] All ER (D) 173	House of Lords	United Kingdom	12 May 2005	BAILII		32
[2005] Hkcfi 6 (5 January 2005)	[2005] HKCFI 6	Hong Kong Court of First Instance	Hong Kong	5 Jan 2005	HKLII
West (Inspector of Taxes) v Trennery	[2005] UKHL 5; [2005] 1 All ER 827	House of Lords	United Kingdom	circa 2005	BAILII		7
[2005] Ukhl 5; [2005] 1 All Er 827	[2005] UKHL 5; [2005] 1 All ER 827	House of Lords	United Kingdom	circa 2005	BAILII		7
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
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
R v Connolly	[2004] NZHC 1226; (2004) 21 NZTC 18,844	High Court of New Zealand	New Zealand	22 Oct 2004	NZLII		6
National Car Parks Ltd v Baird	[2004] EWCA Civ 967; [2005] 1 All ER 53; [2004] All ER (D) 393	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Jul 2004	BAILII		9
Campbell v Inland Revenue	[2004] UKSC SPC00421	United Kingdom Supreme Court	United Kingdom	6 Jul 2004	BAILII
Carreras Group Ltd v Stamp Commissioner	[2004] UKPC 16	Privy Council	United Kingdom	1 Apr 2004	BAILII		16
Palm Oil Research & Development Board & 1 Lagi Lwn Premium Vegetable Oil SdnBhd - MPRS NO:02-4-2002(W) - MPRS NO:02-5-2002(W)	[2004] MYFC 6	Federal Court of Malaysia	Malaysia	27 Feb 2004	AsianLII
Allock v HM Inspector of Taxes	[2003] UKSC SPC00396	United Kingdom Supreme Court	United Kingdom	29 Dec 2003	BAILII
Ho Wai Sang v Fok Kai & Another	[2003] HKCFA 49	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2003	HKLII
BMBF No 24 Ltd v Inland Revenue	[2003] EWCA Civ 1560; [2004] BTC 26; [2003] STI 1934	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Nov 2003	BAILII
Lessex Ltd v HM Inspector of Taxes	[2003] UKSC SPC00391	United Kingdom Supreme Court	United Kingdom	6 Nov 2003	BAILII
Union of India and Anr v Azadi Bachao Andolan and Anr	[2003] INSC 494	Supreme Court of India	India	7 Oct 2003	LIIofIndia
Inland Revenue v Scottish Provident Institution	[2003] ScotCS 188; [2003] SCLR 867	Scottish Court of Session	United Kingdom - Scotland	3 Jul 2003	BAILII
West (HM Inspector of Taxes) v Trennery	[2003] EWHC 676 (Ch); [2003] BTC 317	High Court of England and Wales	United Kingdom - England and Wales	1 Apr 2003	BAILII		1
IRC v John Lewis Properties plc	[2002] EWCA Civ 1869; [2003] 2 WLR 1196	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		6
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		19
Grimm v Newman	[2002] EWCA Civ 1621; [2003] 1 All ER 67; [2002] All ER (D) 93; [2002] Imm AR 560	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Nov 2002	BAILII		5
[2002] Uksscsc CH_1171_2002 (23 July 2002)	[2002] UKSSCSC CH_1171_2002	Social Security and Child Support Commission	United Kingdom	23 Jul 2002	BAILII
Britax	[2002] EWCA Civ 806	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 May 2002	BAILII		5
Strand Futures and Options Ltd v Inspector Of Taxes	[2002] UKSC SPC00328	United Kingdom Supreme Court	United Kingdom	17 Jan 2002	BAILII
Secretary, Dept of Treasury and Finance v Kelly	[2001] VSCA 246; (2001) 4 VR 595; (2001) 18 VAR 427	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	21 Dec 2001	AustLII		93
[2001] HKDC 215 (22 November 2001)	[2001] HKDC 215	Hong Kong District Court	Hong Kong	22 Nov 2001	HKLII
ABC Ltd v Inspector Of Taxes	[2001] UKSC SPC00300	United Kingdom Supreme Court	United Kingdom	20 Jul 2001	BAILII
Delta Finance Newco v Customs and Excise	[2001] UKSC SPC00306	United Kingdom Supreme Court	United Kingdom	11 Jul 2001	BAILII
Commissioners of Inland Revenue v John Lewis Properties Ltd	[2001] EWHC Ch 409; [2001] BTC 213	High Court of England and Wales	United Kingdom - England and Wales	13 Jun 2001	BAILII
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
O'Connell, Inspector of Taxes v Keleghan	[2001] IESC 43; [2001] 2 IR 490	Supreme Court of Ireland	Republic of Ireland	16 May 2001	BAILII		2
DTE Financial Services Ltd v Wilson (Inspector of Taxes)	[2001] EWCA Civ 455; [2001] All ER (D) 12; 74 Tax Cas 14; [2001] BTC 159	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2001	BAILII		12
R (Greenwich Property Ltd) v Customs and Excise Comrs	[2001] EWHC Admin 230; [2001] BTC 5158	High Court of England and Wales	United Kingdom - England and Wales	28 Mar 2001	BAILII		7
Commissioners of Inland Revenue v Amerada Hess Ltd	[2001] EWHC Ch 450	High Court of England and Wales	United Kingdom - England and Wales	2 Mar 2001	BAILII
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Commissioner of Inland Revenue v Auckland Harbour Board	[2001] UKPC 1; [2001] STI 150; [2001] BTC 360	Privy Council	United Kingdom	24 Jan 2001	BAILII		2
[2000] HKCFI 1339 (7 November 2000)	[2000] HKCFI 1339	Hong Kong Court of First Instance	Hong Kong	7 Nov 2000	HKLII
HM Inspector of Taxes v Citibank Investments Ltd	[2000] EWHC Ch 451	High Court of England and Wales	United Kingdom - England and Wales	2 Nov 2000	BAILII
John Lewis Properties Plc v Inland Revenue	[2000] UKSC SPC00255	United Kingdom Supreme Court	United Kingdom	5 Sep 2000	BAILII
NMB Holdings Ltd v Secretary of State for Social Security	[2000] EWHC Admin 369	High Court of England and Wales	United Kingdom - England and Wales	14 Jul 2000	BAILII
National Westminster Bank plc v Jones	[2000] EWHC 1565 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	22 Jun 2000	BAILII		3
Tullett & Tokyo Forex International Ltd v Secretary of State for Social Security	[2000] EWHC Admin 350; [2000] All ER (D) 739	High Court of England and Wales	United Kingdom - England and Wales	25 May 2000	BAILII		4
Commissioner of Inland Revenue v Official Assignee CA216/99	[2000] NZCA 418; [2000] 2 NZLR 198; (2000) 19 NZTC 15,594	Court of Appeal of New Zealand	New Zealand	23 Mar 2000	NZLII
[2000] Hkcfi 340 (20 March 2000)	[2000] HKCFI 340	Hong Kong Court of First Instance	Hong Kong	20 Mar 2000	HKLII
Commissioner of Inland Revenue v MR Loganathan, Suresh Babu	[2000] HKCFI 272; [2000] 2 HKC 516; [2000] 1 HKLRD 914	Hong Kong Court of First Instance	Hong Kong	20 Mar 2000	HKLII
O'Connell (Inspector of Taxes) v Keleghan	[2000] IEHC 16	High Court of Ireland	Republic of Ireland	11 Feb 2000	BAILII
Wong Yeung NG v the Secretary for Justice	[1999] HKCA 382	Hong Kong Court of Appeal	Hong Kong	20 Aug 1999	HKLII
Hotdip Galvanisers (Christchurch) Ltd v Commissioner of Inland Revenue	[1999] NZCA 113; (1999) 19 NZTC 15,337	Court of Appeal of New Zealand	New Zealand	20 Jul 1999	NZLII		3
IRC v Botnar	[1999] EWCA Civ 1652; 72 Tax Cas 205	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jun 1999	BAILII		3
Ingram v Commissioners of Inland Revenue	[1998] UKHL 47; [1999] 1 All ER 297; [1999] 2 WLR 90	House of Lords	United Kingdom	10 Dec 1998	BAILII		5
Taylor Clark International Ltd v HM Inspector Of Taxes	[1998] EWCA Civ 1789	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Nov 1998	BAILII
Customs & Excise v BRS Automotive Ltd	[1998] EWCA Civ 1751	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Nov 1998	BAILII
Westmoreland Investments Ltd v HM Inspector Of Taxes	[1998] EWCA Civ 1608	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Oct 1998	BAILII
United Phosphorus Ltd v China Merchants Shipping & Enterprises Co Ltd	[1998] HKCFI 437	Hong Kong Court of First Instance	Hong Kong	18 Jun 1998	HKLII		1
Customs & Excise Commissioners v Thorn Materials Supply Ltd	[1998] UKHL 23; [1998] 3 All ER 342; [1998] 1 WLR 1106	House of Lords	United Kingdom	18 Jun 1998	BAILII		17
AB v Commissioner of Taxation	[1997] FCA 1061	Federal Court of Australia	Australia - Commonwealth	17 Oct 1997	AustLII
McCabe v South City and County Investment Co Ltd	[1997] IESC 8	Supreme Court of Ireland	Republic of Ireland	30 Jul 1997	BAILII
Michael Warren Ingram and Christopher David Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue	[1997] EWCA Civ 2212	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 1997	BAILII
Arula Investment Co Ltd v Commissioner of Stamp Duties [1997] FJLawRp 27	(1997) 43 FLR 155		Australia	22 Jul 1997	PacLII
Arula Investment Co Ltd v Commissioner of Stamp Duties	[1997] FJHC 92	High Court of Fiji	Fiji	22 Jul 1997	PacLII
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
Inland Revenue Ex Parte Roux Waterside Inn Ltd, R v	[1997] EWHC Admin 342	High Court of England and Wales	United Kingdom - England and Wales	8 Apr 1997	BAILII
Thorn Materials Supply Ltd & Anr v Commissioners of Customs and Excise	[1996] EWCA Civ 877	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Nov 1996	BAILII
Blennerhasset BT R (on the application of) v the Royal Borough of Kensington And Chelsea	[1996] EWHC 46 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	19 Jul 1996	BAILII		1
I Lady Smith (Pty) Ltd v C of IR	[1996] ZASCA 35; 1996 3 SA 942; 58 SATC 229	Supreme Court of Appeal of South Africa	South Africa	28 Mar 1996	SAFLII		32
Time Share Agreement	[1995] NSWSC 50	Supreme Court of New South Wales	Australia - New South Wales	27 Sep 1995	AustLII
Commissioner of Inland Revenue v Commonwealth Development Corporation [1995] FJLawRp 17	(1995) 41 FLR 108		Australia	22 May 1995	PacLII
Commissioner of Inland Revenue v Commonwealth Development Corporation	[1995] FJCA 8	Court of Appeal of Fiji	Fiji	22 May 1995	PacLII
Rotherwood Pty Ltd v the FCT	[1994] FCA 1300	Federal Court of Australia	Australia - Commonwealth	31 Aug 1994	AustLII
Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation	[1992] FCA 560; (1992) 38 FCR 555; 111 ALR 131; 24 ATR 375	Federal Court of Australia	Australia - Commonwealth	20 Nov 1992	AustLII		6
Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia Re Commissioner of Taxation of the Commonwealth of Australia v Sonenco (No 87) Pty Ltd	[1991] FCA 542; 22 ATR 717/91	Federal Court of Australia	Australia - Commonwealth	11 Nov 1991	AustLII
Re Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 13	Federal Court of Australia	Australia - Commonwealth	6 Feb 1991	AustLII
Re Taxation Appeals	[1990] AATA 251; 21 ATR 3811	Administrative Appeals Tribunal	Australia	23 Oct 1990	AustLII
Re Commissioner of Taxation v Cameron Richard Cooling	[1990] FCA 204	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		1
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 49	Federal Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII
Matysek v The Commissioner of Stamp Duties	[1988] TASSC 106	Supreme Court of Tasmania	Australia - Tasmania	9 Nov 1988	AustLII
Sharrment Pty Ltd v Official Trustee	[1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530	Federal Court of Australia	Australia - Commonwealth	3 Jun 1988	AustLII		302
Re Official Trustee In Bankruptcy v David Charles Ross and Corina Mulholland	[1988] FCA 175	Federal Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII
Re Estee Lauder Pty Ltd and Commissioner of Taxation of the Commonwealth of Australia v Commissioner of Taxation of the Commonwealth of Australia and Estee Lauder Pty Ltd	[1988] FCA 167	Federal Court of Australia	Australia - Commonwealth	26 May 1988	AustLII
Case K10 v Commissioner of Inland Revenue	[1988] NZTRA 14	New Zealand Taxation Review Authority	New Zealand	1 Feb 1988	NZLII
Comptroller of Stamps v Ashwick (Vic)	[1987] HCA 60; (1987) 163 CLR 640; (1987) 76 ALR 161; (1987) 62 ALJR 22	High Court of Australia	Australia - Commonwealth	10 Dec 1987	AustLII		13
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
QT84/251 and Commissioner of Taxation	[1987] AATA 200; 18 ATR 3567	Administrative Appeals Tribunal	Australia	22 May 1987	AustLII
Ashwick (Vic) No 4 Pty Ltd v Comptroller of Stamps (Vic)	[1987] VicRp 81; [1987] VR 986; (1987) 11 ACLR 685; 18 ATR 757		Australia - Victoria	6 Mar 1987	AustLII
Re Oakey Abattoir Pty Ltd v the Commissioner of Taxation	[1985] FCA 373	Federal Court of Australia	Australia - Commonwealth	5 Oct 1985	AustLII
Mc Dowell & Co Ltd v the Commercial Tax Officer	[1985] INSC 91; (1985) 3 SCC 230; 1985 1 SCALE 788; 1985 3 SCR 791; AIR 1986 SC 649	Supreme Court of India	India	17 Apr 1985	LIIofIndia		12
Re Atlas Copco Australia Pty Ltd and Collector of Customs (NSW)	[1984] AATA 466	Administrative Appeals Tribunal	Australia	26 Oct 1984	AustLII
Bayford Wholesale Pty Ltd v FCT	[1984] FCA 222; (1984) 2 FCR 427; 55 ALR 189; 15 ATR 1026	Federal Court of Australia	Australia - Commonwealth	10 Aug 1984	AustLII		4
Re Margaret Nadenbousch and Director-General of Social Security	[1984] AATA 291	Administrative Appeals Tribunal	Australia	23 Jul 1984	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Michael John Walker	[1984] FCA 194	Federal Court of Australia	Australia - Commonwealth	19 Jul 1984	AustLII		1
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII		453
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
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Planning Using Interest - An Organised Chaos for Those Interested" PER / PELJ 2022 (25)	[2022] PER 17	Legwaila T	South Africa	circa 2022	SAFLII
"Trending Towards Convergence"	[2020] JlATaxTA 4	Tretola, John Gaetano	Australia	circa 2020	AustLII
"Tax and human rights - much ado about nothing"	(2018) 16 E-Journal of Tax Research 113	Dattp, Kalmen	Australia	circa 2018	AustLII
"Protecting the revenue - Some common international issues" (FCA)	[2017] FedJSchol 16	Pagone, Justice	Australia	circa 2017	AustLII
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"To shame or not to shame: That is the question"	(2016) 14 (2) E-Journal of Tax Research 486	Datt, Kalmen	Australia	circa 2016	AustLII
"Tax Avoidance - A View from the Dark Side"	(2016) 39 Melbourne University Law Review 950	Bloom, David	Australia	circa 2016	AustLII		1
"The Law of contracts, trusts and corporations as criteria of tax liability"	(2014) 37 Melbourne University Law Review 834	Gummow, William	Australia	circa 2014	AustLII
"The Tiley trilogy and US anti-avoidance law"	(2014) 12 E-Journal of Tax Research 74	Jensen, Erik	Australia	circa 2014	AustLII
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Tax Advantages for Bungling Trustees"	(2009) 7 E-Journal of Tax Research 54	Bhandari, Monica	Australia	circa 2009	AustLII
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Containing Tax Avoidance: Anti-Avoidance Strategies"	[2008] UNSWLRS 40	Evans, Chris	Australia	circa 2008	AustLII
"Avoidance and abus de droit: the European Approach in Tax Law"	(2008) 6 E-Journal of Tax Research 23	Greggi, Marco	Australia	circa 2008	AustLII
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions"	[2007] UNSWLRS 12	Evans, Chris	Australia	circa 2007	AustLII
"How Simple Can Tax Law Be?: The Instructive Case Of Hong Kong"	[2005] JlATaxTA 18	Littlewood, Michael	Australia	circa 2005	AustLII
"Judging in Context: Lord Wilberforce's Legacy to New Zealand Law"	(2004) 12 Waikato Law Review 81	Spiller, Peter	New Zealand	circa 2004	NZLII
"Common Law and Tax Avoidance: Back to the Future?"	[2004] RevenueLawJl 4	Halkyard, Andrew	Australia	circa 2004	AustLII
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"In Search of a Purpose to Our Tax Laws: Can we Trust the Judiciary?"	(2003) 6 Journal of Australian Taxation 32	Dabner, Justin	Australia	circa 2003	AustLII		2
"Collecting Taxes"	[2002] VUWLawRw 33	Mcleod, Rob	New Zealand	circa 2002	NZLII
"Collecting Taxes"	[2002] Victoria University of Wellingtion Law Review 33	Mcleod, Rob	New Zealand	circa 2002	NZLII
"Collecting Taxes"	[2002] VUWLawRw 32	Harley, Geoff	New Zealand	circa 2002	NZLII
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?"	(2000) 3 Journal of Australian Taxation 35	Barkoczy, Stephen	Australia	circa 2000	AustLII		2
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"GST Anti-Avoidance - Division 165"	(1999) 2 (5) Journal of Australian Taxation 295	Hill, Graham	Australia	circa 1999	AustLII
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes"	(1998) 10 Bond Law Review 118	Clark, Braedon	Australia	circa 1998	AustLII
"Part IVA: Post Spotless"	(1998) 1 Journal of Australian Taxation 3	D'Ascenzo, Michael	Australia	circa 1998	AustLII		2
"PART IVA: Seriously Flawed in Principle"	(1998) 1 Journal of Australian Taxation 57	Orow, Nabil F	Australia	circa 1998	AustLII		6
"Fiscal Nullity"	(1989) 6 (2) Auckland University Law Review 155	Ohms, Chris	New Zealand	circa 1989	NZLII
"Table of Cases"	[1989] AUMPLawB 19	Editors	Australia	circa 1989	AustLII
"Abuse of the Corporate Form: Reflections from the Bottom of the Harbour"	(1987) 10 University of New South Wales Law Journal 67	Freiberg, Arie	Australia	circa 1987	AustLII		5
"Case Notes"	(1987) 5 (4) Auckland University Law Review 523	Poulton, Grand D; Langridge, Leigh; Collins, Paul; Murphy, Debra	New Zealand	circa 1987	NZLII
"Investor Protection and the High Court - the ACCU Decision"	[1986] AUBusLawyer 11	Christie, Michael	Australia	circa 1986	AustLII
"Tax Administration and Practice - Part One"	[1983] VUWLawRw 10	Congreve, R L	New Zealand	circa 1983	NZLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chinn v Hochstrasser	[1981] 2 WLR 14		United Kingdom	circa 1981	LexisNexis / Westlaw		2
Chinn v Hochstrasser	[1981] WLR 14		United Kingdom	circa 1981	LexisNexis / Westlaw		1
FCT v Westraders Pty Ltd	[1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII		61
Floor v Davis	[1980] AC 695; (1979) 2 All ER 677		United Kingdom	circa 1980	LexisNexis / Westlaw		46
Inland Revenue Commissioners v Plummer	[1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1		United Kingdom	circa 1980	LexisNexis / Westlaw		37
[1978] 3 WLR 360	[1978] 3 WLR 360		United Kingdom	circa 1978	LexisNexis / Westlaw		1
[1978] SC (HL) 72	[1978] SC (HL) 72	House of Lords	United Kingdom - Scotland	circa 1978			1
Aberdeen Construction Group Ltd v Inland Revenue Commissioners	[1978] AC 885; [1978] 1 All ER 962		United Kingdom	circa 1978	LexisNexis / Westlaw		36
Floor v Davis	[1978] Ch 295; [1979] 2 WLR 830	Court of Chancery	United Kingdom	circa 1978	LexisNexis / Westlaw		8
Aberdeen Construction Group Ltd v IR	[1977] SC 265		United Kingdom - Scotland	circa 1977			4
Aberdeen Construction Group Ltd v IRC	[1977] SC 302		United Kingdom - Scotland	circa 1977			3
Ir	[1971] SC 233		United Kingdom - Scotland	circa 1971			2
Mangin v IRC	[1971] AC 739		United Kingdom	circa 1971	LexisNexis / Westlaw		46
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Rubin v US	(1962) 304 FED 2			circa 1962			2
Knetsch v United States	364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132	United States Supreme Court	United States	14 Nov 1960	WorldLII		151
Gilbert v Commissioner	(1957) 248 FED 2			circa 1957			1
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Cleveleys Investment Trust Co v IRC	47 Tax Cas 300		United Kingdom	circa 1936			4
MacRae v Commissioner	34 Tax Cas 20		United Kingdom	circa 1936			12