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Inland Revenue Commissioners v McGuckian     125

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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
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
LJ Fairburn & Son Ltd , R (On the Application Of) v Secretary of State for Environment Food and Rural Affairs	[2024] EWHC 65 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	19 Jan 2024	BAILII
Fiji Cayman Holdings v Fiji Revenue and Customs Service	[2023] FJHC 737	High Court of Fiji	Fiji	9 Oct 2023	PacLII
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
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
Manchikalapati , R (On the Application Of) v Financial Services Compensation Scheme	[2022] EWHC 2228 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	2 Aug 2022	BAILII		2
Anwar v London Borough of Ealing Council	[2022] EWHC 2464 (KB)	High Court of England and Wales	United Kingdom - England and Wales	1 Aug 2022	BAILII		1
Northern Gas Networks Ltd v Commissioners for Her Majesty's Revenue and Customs	[2022] EWCA Civ 910	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Jul 2022	BAILII
Ok, R (On the Application Of) v The Royal Free London NHS Foundation Trust	[2021] EWHC 3165 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	26 Nov 2021	BAILII		1
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
Chas E Ramson Ltd v The Commissioner of Customs	[2021] JMSC 142	Supreme Court of Jamaica	Jamaica	30 Jul 2021	CommonLII
Genius Express Ltd v Collector of Stamp Revenue	[2021] HKDC 659	Hong Kong District Court	Hong Kong	4 Jun 2021	HKLII
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
Rittson-Thomas v Oxfordshire County Council	[2021] UKSC 13; [2022] AC 129; [2021] 2 WLR 993	United Kingdom Supreme Court	United Kingdom	23 Apr 2021	BAILII		4
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
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
Khan v Revenue and Customs (INCOME TAX - Co buyback of shares)	[2020] UKUT 168	United Kingdom Upper Tribunal	United Kingdom	2 Jun 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
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
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
Ano (No 1) Ltd v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Groups of companies)	[2019] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2019	BAILII
Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH v HMRC	[2019] UKFTT 262	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2019	BAILII		3
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
R (CXF) v Central Bedfordshire Council	[2018] EWCA Civ 2852; [2019] 1 WLR 1862	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2018	BAILII		8
Old Mutual PLC	[2018] EWHC 873 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	20 Apr 2018	BAILII		3
Southwest Airlines Co v Commissioner of Customs and Commissioner of Revenue Appeals	[2018] JMSC 45	Supreme Court of Jamaica	Jamaica	20 Mar 2018	CommonLII
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
Sir Fraser Morrison v Revenue and Customs	[2017] UKUT 300	United Kingdom Upper Tribunal	United Kingdom	3 Aug 2017	BAILII		2
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
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
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
Zara McCabe v South Dublin County Council	[2015] IEHC 529	High Court of Ireland	Republic of Ireland	31 Jul 2015	BAILII		1
Revenue And Customs v Colaingrove Ltd	[2015] UKUT 80	United Kingdom Upper Tribunal	United Kingdom	10 Mar 2015	BAILII		2
Fisher v HMRC	[2014] UKFTT 804	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2014	BAILII		2
Anthony Hancock & Tracy Lee Hancock v The Commissionnners for Revenue & Customs	[2014] UKFTT 695	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jul 2014	BAILII
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
Director General, Mauritius Revenue Authority v Paradis Brabant Hotel (Mauritius) (Rev 1)	[2013] UKPC 24	Privy Council	United Kingdom	23 Jul 2013	BAILII
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
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
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
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
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
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
Dransfield Novelty Co Ltd & Others v Revenue & Customs	[2011] UKFTT 348	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 May 2011	BAILII		1
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
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
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
Burton	[2010] UKUT 252	United Kingdom Upper Tribunal	United Kingdom	22 Jul 2010	BAILII		3
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
Scottish Widows Plc v HM Revenue & Customs	[2010] ScotCS CSIH_47	Scottish Court of Session	United Kingdom - Scotland	28 May 2010	BAILII
DCC Holdings (UK) Ltd v HMRC	[2009] EWCA Civ 1165; [2009] STI 2933; [2009] BTC 724	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 2009	BAILII		5
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
Mayes v Revenue and Customs Comrs	[2009] EWHC 2443 (Ch); [2009] STI 2747; [2009] BTC 617	High Court of England and Wales	United Kingdom - England and Wales	8 Oct 2009	BAILII		12
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
Prudential Plc v HM Revenue & Customs	[2009] EWCA Civ 622; [2009] BTC 306; 79 Tax Cas 691	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jun 2009	BAILII
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd	[2009] HCATrans 150	High Court of Australia	Australia - Commonwealth	23 Jun 2009	AustLII
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
Bayfine UK Products Bayfine UK v Revenue & Customs	[2008] UKSPC SPC00719	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 Nov 2008	BAILII
David Roy Collins v Revenue & Customs	[2008] UKSPC SPC00675	United Kingdom Special Commissioners of Income Tax	United Kingdom	11 Mar 2008	BAILII
Anglo Overseas Ltd v HMRC	[2008] UKVAT(Excise) E01090; [2008] V & DR 71	VAT & Duties Tribunals	United Kingdom	27 Feb 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
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
HM Revenue & Customs v Salaried Persons Pensions Loans Ltd	[2006] EWHC 763 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Apr 2006	BAILII		4
Neil Fraser v Revenue & Customs	[2006] UKSPC SPC00530	United Kingdom Special Commissioners of Income Tax	United Kingdom	30 Mar 2006	BAILII
Robert Gordon University v Customs & Excise	[2004] UKVAT V19317	VAT & Duties Tribunals	United Kingdom	22 Sep 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
Green v Inland Revenue Commissioners	[2005] EWHC 14 (Ch); [2005] 1 WLR 1772	High Court of England and Wales	United Kingdom - England and Wales	11 Jan 2005	BAILII		2
[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
West (Inspector of Taxes) v Trennery	[2005] UKHL 5; [2005] 1 All ER 827	House of Lords	United Kingdom	circa 2005	BAILII		7
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
Campbell v Inland Revenue	[2004] UKSC SPC00421	United Kingdom Supreme Court	United Kingdom	6 Jul 2004	BAILII
Ho Wai Sang v Fok Kai & Another	[2003] HKCFA 49	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2003	HKLII
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
RCI (Europe) Ltd v Inspector Of Taxes	[2002] UKSC SPC00355	United Kingdom Supreme Court	United Kingdom	20 Dec 2002	BAILII
Monarch Assurance Plc v Inland Revenue	[2001] EWCA Civ 1681; 74 Tax Cas 346; [2001] BTC 467	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Nov 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
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
John Lewis Properties Plc v Inland Revenue	[2000] UKSC SPC00255	United Kingdom Supreme Court	United Kingdom	5 Sep 2000	BAILII
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
Ors v Clark	[2000] EWHC Ch 141	High Court of England and Wales	United Kingdom - England and Wales	24 Feb 2000	BAILII
Trustees Of Bt Pension Schemes v HM Inspector Of Taxes	[2000] EWCA Civ 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2000	BAILII
Auckland Harbour Board v Commissioner of Inland Revenue	[1999] NZCA 225; (1999) 19 NZTC 15,433	Court of Appeal of New Zealand	New Zealand	13 Oct 1999	NZLII		4
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
Commercial Union Assurance Co Plc v Shaw	[1998] EWCA Civ 1962	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Dec 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
Circuit Systems Ltd v Zuken-Redac (UK) Ltd (Formerly Racal-Redac (UK) Ltd)	[1997] UKHL 51; [1998] 1 All ER 218; [1997] 3 WLR 1177; [1998] BCC 44; [1998] 1 BCLC 176	House of Lords	United Kingdom	27 Nov 1997	BAILII		7
John Frankland v Commissioners of Inland Revenue	[1997] EWCA Civ 2674	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Nov 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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Contextualism: 'The Modern Approach To Statutory Interpretation"	(2018) 41 University of New South Wales Law Journal 1083	Barnes, Jeffrey	Australia	circa 2018	AustLII		6
"Protecting the revenue - Some common international issues" (FCA)	[2017] FedJSchol 16	Pagone, Justice	Australia	circa 2017	AustLII
"Tax Avoidance - A View from the Dark Side"	(2016) 39 Melbourne University Law Review 950	Bloom, David	Australia	circa 2016	AustLII		1
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Containing Tax Avoidance: Anti-Avoidance Strategies"	[2008] UNSWLRS 40	Evans, Chris	Australia	circa 2008	AustLII
"The Historical Significance of the High Court's Decision in FCT v The Myer Emporium Ltd"	(2007) 31 Melbourne University Law Review 266	Young, Neil J	Australia	circa 2007	AustLII		1
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions"	[2007] UNSWLRS 12	Evans, Chris	Australia	circa 2007	AustLII
"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
"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
"Along the Road to Damascus: Framework for Interpreting the Tax Law"	(2000) 3 (6) Journal of Australian Taxation 384	D'Ascenzo, Michael	Australia	circa 2000	AustLII
"Centennial Lecture - The Relationship of Parliament and the Courts: A Tentative Thought or Two for the New Millennium"	[2000] VUWLawRw 3	Thomas, Judge E W	New Zealand	circa 2000	NZLII
"GST Anti-Avoidance - Division 165"	(1999) 2 (5) Journal of Australian Taxation 295	Hill, Graham	Australia	circa 1999	AustLII
"Part IVA: Post Spotless"	(1998) 1 Journal of Australian Taxation 3	D'Ascenzo, Michael	Australia	circa 1998	AustLII		2
"Freedom of Expression, Breach of Confidence and American Cyanamid"	(1998) 8 (3) Auckland University Law Review 769	Hunter, Stephen M	New Zealand	circa 1998	NZLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd	[1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423		United Kingdom	circa 1988	LexisNexis / Westlaw		59
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
Inland Revenue Commissioners v Burmah Oil Co Ltd	(1981) 54 Tax Cas 200; [1982] SC (HL) 114	House of Lords	United Kingdom - Scotland	circa 1982			40
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
Chinn v Collins	[1981] AC 533		United Kingdom	circa 1981	LexisNexis / Westlaw		10
Inland Revenue Commissioners v Burmah Oil Co Ltd	[1981] Tax Cas 200		United Kingdom	circa 1981			1
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
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
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
Cape Brandy Syndicate v Inland Revenue Commissioners	[1921] 1 KB 64; 12 Tax Cas 358		United Kingdom	circa 1921	LexisNexis / Westlaw		154
Pryce v Monmouthshire Canal and Rly Cos	(1879) 4 AC 197		United Kingdom	circa 1879	LexisNexis / Westlaw		14