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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
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
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
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
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
Mercer v Alternative Future Group Ltd (TRADE UNION RIGHTS) [2021] UKEAT 0196_20_0206 Employment Appeals Tribunal United Kingdom 2 Jun 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
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
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
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
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
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
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
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
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
IH (s 72; 'Particularly Serious Crime') Eritrea [2009] UKAIT 00012 United Kingdom Asylum and Immigration Tribunal United Kingdom 9 Mar 2009 BAILII flag 17
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
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
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
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
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
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
[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
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
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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