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Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2)   flag  38

[1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1
House of Lords
United Kingdom
18th November, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Secretary of State for Work and Pensions v Beattie (Age discrimination - non-discrimination rule in occupational pension - section 61 Equality Act 2010 - exemption under Equality Act (Age Exceptions for Pension Schemes) Order 2010 - application of European Union (Withdrawal) Act 2018) [2022] EAT 163 England and Wales Employment Appeals Tribunal United Kingdom - England and Wales 27 Oct 2022 BAILII flag
Jazztel Plc v HM Revenue & Customs [2022] EWCA Civ 232 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Feb 2022 BAILII flag 3
Post Prudential Closure Notice Applications Group Litigation & the Post Prudential Closure Notice Appeals Group Litigation v Revenue & Customs (Corporation Tax - Portfolio holdings - UK statutory provisions in breach of EU law - Tax paid under those provisions) [2021] UKFTT 459 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2021 BAILII flag
Donatas Labeikis v HM Revenue & Customs [2021] EWHC 3237 (QB) High Court of England and Wales United Kingdom - England and Wales 19 Nov 2021 BAILII flag 1
Mercer v Alternative Future Group Ltd (TRADE UNION RIGHTS) [2021] UKEAT 0196_20_0206 Employment Appeals Tribunal United Kingdom 2 Jun 2021 BAILII flag
A Local Authority v C, a CCG and the Secretary of State for Justice [2021] EWCOP 25 England and Wales Court of Protection United Kingdom - England and Wales 26 Apr 2021 BAILII flag 2
Northumbria Healthcare Nhs Foundation Trust v Revenue & Customs (Value Added Tax - whether supply of car parking services by NHS Foundation Trust an 'economic activity') [2021] UKFTT 71 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2021 BAILII flag 2
British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has [2020] UKFTT 278 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2020 BAILII flag
HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Oct 2019 BAILII flag 2
Pearl Chemist Ltd v Revenue & Customs (VAT - ZERO-RATING : Drugs, medicines, aids for the handicapped) [2019] UKFTT 264 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2019 BAILII flag
El Gizouli v Secretary of State for the Home Department [2019] EWHC 60 (Admin) High Court of England and Wales United Kingdom - England and Wales 18 Jan 2019 BAILII flag 6
Agnew Anderson v Chief Constable of the Police (Working Time Regulations) [2018] NIIT 00112_16IT Industrial Tribunals Northern Ireland United Kingdom - Northern Ireland 2 Nov 2018 BAILII flag
R (National Council for Civil Liberties) v Secretary of State for the Home Department [2018] EWHC 975 (Admin); [2019] QB 481; [2018] 3 WLR 1435 High Court of England and Wales United Kingdom - England and Wales 27 Apr 2018 BAILII flag 15
Rostron v Guildford Borough Council [2017] EWHC 3141 (Admin) High Court of England and Wales United Kingdom - England and Wales 5 Dec 2017 BAILII flag 1
HMRC v Repertoire Culinaire Ltd [2017] EWCA Civ 1845 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Nov 2017 BAILII flag 2
British Gas Trading Ltd v Lock [2016] EWCA Civ 983; [2017] ICR 1 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Oct 2016 BAILII flag 10
Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2016] UKFTT 450 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jun 2016 BAILII flag
British Gas Trading Ltd v Lock (Working Time Regulations : Holiday pay) [2016] UKEAT 0189_15_2202 Employment Appeals Tribunal United Kingdom 22 Feb 2016 BAILII flag
Gibraltar Betting and Gaming Association Ltd, R (on the application of) v HM Revenue and Customs [2015] EWHC 1863 (Admin) High Court of England and Wales United Kingdom - England and Wales 14 Jul 2015 BAILII flag 1
Fisher v HMRC [2014] UKFTT 804 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2014 BAILII flag 2
British Telecommunications plc v HMRC [2014] EWCA Civ 433 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2014 BAILII flag 15
Football Association Premier League v QC Leisure [2012] EWHC 108 (Ch) High Court of England and Wales United Kingdom - England and Wales 3 Feb 2012 BAILII flag 5
HMRC v Axa UK plc [2011] EWCA Civ 1607 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2011 BAILII flag 2
Arachchige v Revenue and Customs [2010] EWCA Civ 1255 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Nov 2010 BAILII flag
Vodafone 2 v HMRC [2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2009 BAILII flag 77
IH (s 72; 'Particularly Serious Crime') Eritrea [2009] UKAIT 00012 United Kingdom Asylum and Immigration Tribunal United Kingdom 9 Mar 2009 BAILII flag 17
FII Group Litigation v Revenue and Customs Commissioners [2008] EWHC 2893 (Ch); [2009] BTC 443; [2008] STI 2726 High Court of England and Wales United Kingdom - England and Wales 27 Nov 2008 BAILII flag 34
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
Revenue & Customs [2007] UKSPC SPC00622 United Kingdom Special Commissioners of Income Tax United Kingdom 26 Jul 2007 BAILII flag
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd [2006] EWCA Civ 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jan 2006 BAILII flag 81
Foulser v HM Inspector of Taxes [2005] EWHC 2958 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Dec 2005 BAILII flag 2
Conde Nast Publications Ltd v Customs & Excise [2005] EWHC 1167 (Ch); [2005] BVC 478; [2005] BTC 5447 High Court of England and Wales United Kingdom - England and Wales 10 Jun 2005 BAILII flag 3
Autologic Holdings plc v Inland Revenue Commissioners [2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504 Privy Council United Kingdom circa 2005 BAILII flag 66
Hockenjos v Secretary of State for Social Security [2004] EWCA Civ 1749; [2004] All ER (D) 331; [2005] IRLR 471 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2004 BAILII flag 14
[2004] Uksscsc Cjsa_4890_1998 (21 December 2004) [2004] UKSSCSC CJSA_4890_1998 Social Security and Child Support Commission United Kingdom 21 Dec 2004 BAILII flag
Gingi v Secretary of State for Work and Pensions [2001] UKSSCSC CIS_5647_1999 Social Security and Child Support Commission United Kingdom 14 Nov 2001 BAILII flag
Gingi v Secretary of State for Work and Pensions [2001] EWCA Civ 1685 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Nov 2001 BAILII flag 5

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
European Communities Act 1972 s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Employment State Secretary; Ex parte Equal Opportunities Commission [1994] UKHL 2; [1995] 1 AC 1; [1994] 1 All ER 910; [1994] 2 WLR 409; [1994] ICR 317; [1994] IRLR 176; 92 LGR 360 House of Lords United Kingdom 3 Mar 1994 BAILII flag 129
Factortame Ltd v Secretary of State for Transport [1989] UKHL 1; [1990] 2 AC 85; [1989] 2 All ER 692; (1989) 2 WLR 997; [1989] COD 531 House of Lords United Kingdom 18 May 1989 BAILII flag 81

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