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National and Provincial Building Society v United Kingdom   flag  70

[1997] ECHR 87; (1998) 25 EHRR 127
European Court of Human Rights
Europe
23rd October, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Benoit D'Angelin v Revenue and Customs (INCOME TAX - BUSINESS INVESTMENT RELIEF - Introduction by Appellant of 1 5m foreign income to UK) [2024] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag
Dillon , Re Application for Judicial Review (Rev1) [2024] NIKB 11 (28 February 2024) [2024] KB 11 United Kingdom 28 Feb 2024 BAILII flag
Banca Intesa Sanpaolo Spa v Comune Di Venezia [2023] EWCA Civ 1482 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Dec 2023 BAILII flag 2
Renewable Heat Association , Re Application for Judicial Review [2023] NICA 13 Court of Appeal in Northern Ireland United Kingdom - Northern Ireland 21 Feb 2023 BAILII flag 1
Wong Wing Wah v Collector of Stamp Revenue [2022] HKCA 132; [2022] 1 HKLRD 926; [2022] 2 HKC 368 Hong Kong Court of Appeal Hong Kong 21 Jan 2022 HKLII flag
Secretary of State for Housing, Communities and Local Government [2021] EWHC 1436 (Admin) High Court of England and Wales United Kingdom - England and Wales 27 May 2021 BAILII flag 2
Royal County Down Golf Club v Revenue & Customs (VAT - time limits) [2021] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Mar 2021 BAILII flag
Aviva Insurance Ltd , R (On the Application Of) v The Secretary of State for Work and Pensions [2020] EWHC 3118 (Admin) High Court of England and Wales United Kingdom - England and Wales 20 Nov 2020 BAILII flag 1
Ryan, Re Judicial Review [2020] NIQB 47 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 6 May 2020 BAILII flag 2
R (Drexler) v Leicestershire County Council [2020] EWCA Civ 502; [2020] ELR 399 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Apr 2020 BAILII flag 18
Vodafone Ltd v Ofcom [2020] EWCA Civ 183 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Feb 2020 BAILII flag 3
R (DA) v Secretary of State for Work and Pensions [2019] UKSC 21; [2019] 1 WLR 3289 United Kingdom Supreme Court United Kingdom 15 May 2019 BAILII flag 86
JP Whitter Ltd v Revenue and Customs Commissioners [2018] UKSC 31 United Kingdom Supreme Court United Kingdom 13 Jun 2018 BAILII flag 2
BAT Industries PLC v Revenue and Customs (INCOME TAX/CORPORATION TAX : European law) [2017] UKFTT 558 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2017 BAILII flag 1
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 flag
Safe Cellars Ltd v HMRC [2017] UKFTT 78 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2017 BAILII flag 8
R (Reilly) v Secretary of State for Work and Pensions (No 2) [2016] EWCA Civ 413; [2017] QB 657; [2016] 3 WLR 1641 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Apr 2016 BAILII flag 23
Ferguson v Attorney General of Trinidad and Tobago [2016] UKPC 2; (2016) 40 BHRC 715 Privy Council United Kingdom 25 Jan 2016 BAILII flag 8
R (Ahmad) v HMRC [2015] EWHC 3954 (Admin) High Court of England and Wales United Kingdom - England and Wales 18 Dec 2015 BAILII flag 3
National Crime Agency v Azam [2015] EWCA Civ 1234 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Dec 2015 BAILII flag 3
Barrett v HMRC [2015] UKFTT 329 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jul 2015 BAILII flag 67
R (SG) v Secretary of State for Work and Pensions [2015] UKSC 16; [2015] 4 All ER 939; [2015] 1 WLR 1449 United Kingdom Supreme Court United Kingdom 18 Mar 2015 BAILII flag 126
R (Reilly) v Secretary of State for Work and Pensions (No 2) [2014] EWHC 2182; [2014] EWHC 2182 (Admin); [2015] QB 573; [2015] 2 WLR 309 High Court of England and Wales United Kingdom - England and Wales 4 Jul 2014 BAILII flag 12
Privacy International v HMRC [2014] EWHC 1475 (Admin) High Court of England and Wales United Kingdom - England and Wales 12 May 2014 BAILII flag 5
Ingenious Media Holdings plc v HMRC [2013] EWHC 3258 (Admin) High Court of England and Wales United Kingdom - England and Wales 25 Oct 2013 BAILII flag 4
Mark Allan [2013] UKFTT 142 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2013 BAILII flag 1
Thane Dispersions Ltd v Revenue & Customs [2012] UKFTT 595 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2012 BAILII flag 1
R (S and KF) v Secretary of State for Justice [2012] EWHC 1810 (Admin) High Court of England and Wales United Kingdom - England and Wales 3 Jul 2012 BAILII flag 9
Salvesen v Riddell [2012] ScotCS CSIH_26 Scottish Court of Session United Kingdom - Scotland 15 Mar 2012 BAILII flag
Verma v Revenue & Customs [2011] UKFTT 737 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Nov 2011 BAILII flag 4
AXA General Insurance Ltd v HM Advocate [2011] UKSC 46; [2012] 1 AC 868; [2011] SLT 1061; [2011] 3 WLR 871; 122 BMLR 149; [2011] SC 662; [2011] All ER (D) 101 United Kingdom Supreme Court United Kingdom - Scotland 12 Oct 2011 BAILII flag 152
R (Huitson) v HMRC [2011] EWCA Civ 893; [2012] QB 489 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2011 BAILII flag 16
Liberty Club Ltd v Beacon Insurance Co Ltd [2010] ECarSC 240 Eastern Caribbean Supreme Court International 22 Nov 2010 CommonLII flag
Simpson & Marwick v Revenue & Customs [2010] UKFTT 380 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Aug 2010 BAILII flag
R(HMRC) v Huitson [2010] EWHC 97 (Admin); [2011] QB 174 High Court of England and Wales United Kingdom - England and Wales 28 Jan 2010 BAILII flag 12
AXA General Insurance Ltd , Re Judicial Review of the Damages (Asbestos-Releated Conditions) [2010] ScotCS CSOH_02 Scottish Court of Session United Kingdom - Scotland 8 Jan 2010 BAILII flag
Groupe Nairobi (Vanuatu) Ltd v Government of the Republic of Vanuatu [2009] VUCA 35 Court of Appeal of Vanuatu Vanuatu 16 Jul 2009 PacLII flag 3
Rockliff v Her Majesty's Revenue & Customs [2009] UKFTT 162 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jun 2009 BAILII flag
Fargie, Re Judicial Review [2008] ScotCS CSOH_117 Scottish Court of Session United Kingdom - Scotland 13 Aug 2008 BAILII flag
Corbally-Stourton v HMRC [2008] UKSPC SPC00692; [2008] STC (SCD) 907 United Kingdom Special Commissioners of Income Tax United Kingdom 16 Jun 2008 BAILII flag 41
DJS v The Criminal Injuries Compensation Appeal Panel [2007] ScotCS CSIH_49 Scottish Court of Session United Kingdom - Scotland 8 Jun 2007 BAILII flag
Revenue and Customs v Smith [2007] EWHC 488 (Ch) High Court of England and Wales United Kingdom - England and Wales 12 Mar 2007 BAILII flag 1
Stanton Shipping and Trading Ltd v Revenue & Customs [2006] UKVAT(Excise) E00995 VAT & Duties Tribunals United Kingdom 3 Oct 2006 BAILII flag
R (on the application of Nicholds) v Security Industry Authority [2006] EWHC 1792; [2006] EWHC 1792 (Admin); [2007] 1 WLR 2067; [2007] ICR 1076; [2006] All ER (D) 259 High Court of England and Wales United Kingdom - England and Wales 19 Jul 2006 BAILII flag 37
Hanover (Scotland) Housing Association Ltd v Reid [2006] ScotCS CSOH_56 Scottish Court of Session United Kingdom - Scotland 6 Apr 2006 BAILII flag
R (Clift) v Secretary of State for the Home Department; R (Hindawi) v Same: R (Headley) v Same [2006] UKHL 54; [2007] 1 AC 484; [2007] 1 All ER 851; [2006] All ER (D) 188; (2006) 21 BHRC 704; [2007] UKHRR 348; [2007] HRLR 12; [2007] ACD 27; [2007] 2 WLR 24 House of Lords United Kingdom circa 2007 BAILII flag 145
McCall v The Scottish Ministers [2005] ScotCS CSOH_163 Scottish Court of Session United Kingdom - Scotland 29 Nov 2005 BAILII flag
Barnes v Hilton Main Construction [2005] EWHC 1355 (Ch) High Court of England and Wales United Kingdom - England and Wales 15 Apr 2005 BAILII flag 11
Re The Health (Amendment) (No 2) Bill 2004 [2005] IESC 7; [2005] 1 IR 105 Supreme Court of Ireland Republic of Ireland 16 Feb 2005 BAILII flag 19
Fitzpatrick v Inland Revenue [2004] ScotSC 28 Scottish Sheriff Court United Kingdom - Scotland 5 Apr 2004 BAILII flag
Whaley v Lord Advocate [2003] ScotCS 178 Scottish Court of Session United Kingdom - Scotland 20 Jun 2003 BAILII flag 1
Tesco Stores Ltd v Pook [2003] EWHC 823 (Ch); [2003] EWHC 823; [2003] 3 All ER 673; [2003] All ER (D) 233; [2003] 1 WLR 2623; [2004] IRLR 618; (2003) 100 LSG 35; [2003] UKHRR 1268; 14 BHRC 626 High Court of England and Wales United Kingdom - England and Wales 18 Jun 2003 BAILII flag 36
Tricell UK Ltd v Revenue & Customs [2003] UKVAT V18127 VAT & Duties Tribunals United Kingdom 17 Apr 2003 BAILII flag 2
Capital Bank International Ltd v Eastern Caribbean Central Bank [2003] ECarSC 35 Eastern Caribbean Supreme Court International 10 Mar 2003 CommonLII flag
[2003] Uksscsc Cis_3280_2001 (25 February 2003) [2003] UKSSCSC CIS_3280_2001 Social Security and Child Support Commission United Kingdom 25 Feb 2003 BAILII flag
R (Hoverspeed Ltd) v Customs and Excise Commissioners [2002] EWCA Civ 1804; [2003] 2 All ER 553; [2003] 2 WLR 950; [2002] All ER (D) 130; [2003] QB 1041 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Dec 2002 BAILII flag 60
Phillips v DPP [2002] EWHC 2093 (Admin); [2003] RTR 8 High Court of England and Wales United Kingdom - England and Wales 28 Oct 2002 BAILII flag 2
R (Hoverspeed Ltd) v Customs and Excise Commissioners [2002] EWHC 1630 (Admin); [2002] 3 WLR 1219; [2002] All ER (D) 498; [2003] QB 1041 High Court of England and Wales United Kingdom - England and Wales 31 Jul 2002 BAILII flag 63
Barber v Secretary of State for Work and Pensions [2002] EWHC 1915 (Admin) High Court of England and Wales United Kingdom - England and Wales 17 Jul 2002 BAILII flag 7
Britax [2002] EWCA Civ 806 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 May 2002 BAILII flag 5
Denson, R (on the application of) v Child Support Agency [2002] EWHC 154 (Admin) High Court of England and Wales United Kingdom - England and Wales 14 Feb 2002 BAILII flag 6
Secretary of State for Work and Pensions [2002] EWHC 191 (Admin); [2002] UKHRR 785 High Court of England and Wales United Kingdom - England and Wales 14 Feb 2002 BAILII flag 16
R (Beeson) v Dorset County Council [2001] EWHC Admin 986 High Court of England and Wales United Kingdom - England and Wales 30 Nov 2001 BAILII flag 8
Anderson v Scottish Ministers (Scotland) [2001] UKPC D5 Privy Council United Kingdom 15 Oct 2001 BAILII flag 5
R v Dimsey [2001] UKHL 46; [2002] 1 AC 509; [2001] 4 All ER 768; [2001] All ER (D) 157; [2001] 3 WLR 843; [2002] HRLR 5; [2002] 1 Cr App R 17; [2001] STI 1349; [2001] BTC 408; 74 Tax Cas 263 House of Lords United Kingdom 11 Oct 2001 BAILII flag 9
Tucker, R (on the application of) v Secretary of State for Social Security [2001] EWHC Admin 260 High Court of England and Wales United Kingdom - England and Wales 6 Apr 2001 BAILII flag 1
R (on the application of Professional Contractors Group Ltd v IRC [2001] EWHC Admin 236 High Court of England and Wales United Kingdom - England and Wales 2 Apr 2001 BAILII flag 4
Brown v Stott [2000] UKPC D3; [2001] 2 All ER 97; [2001] 2 WLR 817; [2001] SLT 59; [2001] SCCR 62 Privy Council United Kingdom - Scotland 5 Dec 2000 BAILII flag 127
Anderson v The Scottish Ministers [2000] ScotCS 336 Scottish Court of Session United Kingdom - Scotland 16 Jun 2000 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Effect of the Human Rights Act 1998 on Taxation Policy and Administration" (2004) 2 (2) E-Journal of Tax Research 155 Lee, Natalie Australia circa 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Building Societies Act 1986 (Vic)
Finance (No. 2) Act 1992
Finance Act 1984 s26, s40
Finance Act 1985 s40, s47
Finance Act 1986 s11, s47
Finance Act 1991 s53, s64

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
2 Act 1992 2 Act 1992 United Kingdom circa 1992 flag 36

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