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

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		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
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
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		66
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		10
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
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		15
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
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
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		3
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		1
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		6
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		34
Fisher v HMRC	[2014] UKFTT 804	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2014	BAILII		2
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		74
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		5
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		2
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		1
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		5
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
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		2
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		2
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		2
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		14
IH (s 72; 'Particularly Serious Crime') Eritrea	[2009] UKAIT 00012	United Kingdom Asylum and Immigration Tribunal	United Kingdom	9 Mar 2009	BAILII		17
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		3
Mercer v Alternative Future Group Ltd (TRADE UNION RIGHTS)	[2021] UKEAT 0196_20_0206	Employment Appeals Tribunal	United Kingdom	2 Jun 2021	BAILII
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		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
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
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		15
Revenue & Customs	[2007] UKSPC SPC00622	United Kingdom Special Commissioners of Income Tax	United Kingdom	26 Jul 2007	BAILII
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		81
Rostron v Guildford Borough Council	[2017] EWHC 3141 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	5 Dec 2017	BAILII		1
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
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		77
[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

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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		81
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		129