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MacNiven v Westmoreland Investments Ltd     107

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd	[2024] EWCA Civ 720	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jun 2024	BAILII
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
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
Lynx Forecourt Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - receipt by an employee of an interest in securities)	[2024] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2024	BAILII
BCM Cayman LP v Commissioners for His Majesty's Revenue and Customs	[2023] EWCA Civ 1179	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Oct 2023	BAILII
London Borough of Merton Council v Nuffield Health	[2023] UKSC 18	United Kingdom Supreme Court	United Kingdom	7 Jun 2023	BAILII		2
London Luton Hotel BPRA Property Fund LLP v HMRC	[2023] EWCA Civ 362	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Apr 2023	BAILII		3
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)	[2022] UKUT 351	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2022	BAILII		3
Hopes (Trustees of the Skandia Life Policy Trust) v Burton	[2022] EWHC 2770 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Nov 2022	BAILII		1
Revenue and Customs	[2022] UKUT 185	United Kingdom Upper Tribunal	United Kingdom	12 Jul 2022	BAILII
R (on the application of Heronslea (Bushey 4) Ltd) v Secretary of State for Housing Communities and Local Government	[2022] EWHC 96 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	20 Jan 2022	BAILII		1
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
Padfield v Revenue & Customs (CAPITAL GAINS TAX AND INCOME TAX - whether a loss arising as a result of two forward contracts over securities)	[2020] UKFTT 513	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Dec 2020	BAILII
Moaref and Mozhdeh v HMRC	[2020] UKFTT 396	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2020	BAILII		1
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
Dunsby v HMRC	[2020] UKFTT 271	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2020	BAILII		3
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
Tower Resources plc v HMRC	[2019] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2019	BAILII		3
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
Hull City Tigers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2019] UKFTT 227	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2019	BAILII
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
McBraida PLC v Revenue & Customs (Vat - Zero-Rating : Transport)	[2019] UKFTT 43	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jan 2019	BAILII
First De Sales Ltd Partnership v HMRC	[2018] UKUT 396; [2019] 4 WLR 21	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2018	BAILII		28
Project Blue Ltd v HMRC	[2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169	United Kingdom Supreme Court	United Kingdom	13 Jun 2018	BAILII		38
Old Mutual PLC	[2018] EWHC 873 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	20 Apr 2018	BAILII		3
First De Sales Ltd Partnership v HMRC	[2018] UKFTT 106	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2018	BAILII		3
Trigg v HMRC	[2018] EWCA Civ 17	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jan 2018	BAILII		2
White v Timbercorp Finance Pty Ltd (in liq)	[2017] VSCA 361; (2017) 123 ACSR 284	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	8 Dec 2017	AustLII		13
Rossendale Borough Council v - Hurstwood Properties (A) Ltd	[2017] EWHC 3461 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	30 Nov 2017	BAILII		8
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
Sir Fraser Morrison v Revenue and Customs	[2017] UKUT 300	United Kingdom Upper Tribunal	United Kingdom	3 Aug 2017	BAILII		2
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Blackwell v HMRC	[2017] EWCA Civ 232	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Apr 2017	BAILII		5
R (National Aids Trust) v NHSE	[2016] EWHC 2005 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	2 Aug 2016	BAILII		6
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
R (Orbital) v Swindon BC	[2016] EWHC 448 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	3 Mar 2016	BAILII		4
Connell, Executors of v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)	[2016] UKFTT 154	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2016	BAILII
Sanderson v Revenue and Customs Comrs	[2016] EWCA Civ 19; [2016] 4 WLR 67	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jan 2016	BAILII		20
Australian Securities and Investments Commission v Teleloans Pty Ltd	[2015] FCA 648; (2015) 234 FCR 261	Federal Court of Australia	Australia - Commonwealth	30 Jun 2015	AustLII		7
Next Brand Ltd v Revenue & Customs	[2015] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2015	BAILII
Gemsupa Ltd & Anorv Revenue & Customs	[2015] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII		1
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
Westbrook Dolphin Square Ltd v Friends Life Ltd	[2014] EWHC 2433 (Ch); [2015] 1 WLR 1713; [2014] L & TR 28	High Court of England and Wales	United Kingdom - England and Wales	17 Jul 2014	BAILII		14
William Ferguson v Revenue & Customs	[2014] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2014	BAILII		3
Acornwood LLP v HMRC	[2014] UKFTT 416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2014	BAILII		9
HMRC v Ubs AG; DB Group Services (UK) Ltd v HMRC	[2014] EWCA Civ 452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Apr 2014	BAILII		2
Flanagan v HMRC	[2014] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2014	BAILII		9
RKW Ltd v Revenue & Customs	[2014] UKFTT 151	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jan 2014	BAILII		1
LM Ferro Ltd v Revenue & Customs	[2013] UKFTT 463	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Aug 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
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
Schofield v HMRC	[2012] EWCA Civ 927	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jul 2012	BAILII		7
Andrew Brown v InnovatorOne Plc	[2012] EWHC 1321 (Comm); [2012] All ER (D) 273	High Court of England and Wales	United Kingdom - England and Wales	18 May 2012	BAILII		34
James Albert McLaughlin v The Commissioners Revenue & Customs	[2012] UKFTT 174	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2012	BAILII
Vodafone International Holdings b v v Union of India & Anr	[2012] INSC 60	Supreme Court of India	India	20 Jan 2012	LIIofIndia
HMRC v PA Holdings Ltd	[2011] EWCA Civ 1414	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2011	BAILII		12
Land Securities Plc v Revenue & Customs	[2011] UKFTT 599	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Sep 2011	BAILII
Parastream Ltd v Revenue & Customs	[2011] UKFTT 414	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2011	BAILII
D v Commissioner of Inland Revenue	[2010] NZTRA 8	New Zealand Taxation Review Authority	New Zealand	16 Jun 2010	NZLII
Howard Peter Schofield v Revenue & Customs	[2010] UKFTT 196	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2010	BAILII
Icebreaker 1 LLP v HMRC	[2010] UKFTT 6	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2010	BAILII		3
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
Revenue & Customs v Micro Fusion 2004-1 LLP	[2009] EWHC 1082 (Ch); [2009] BTC 237	High Court of England and Wales	United Kingdom - England and Wales	22 May 2009	BAILII		2
Prizedome Ltd v HM Revenue & Customs	[2009] EWCA Civ 177; [2009] BTC 114	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Mar 2009	BAILII
Glenharrow Holdings Ltd v CIR	[2008] NZSC 116; [2009] 2 NZLR 359; (2009) 24 NZTC 23,236	Supreme Court of New Zealand	New Zealand	19 Dec 2008	NZLII		32
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
Underwood v HMRC	[2008] EWCA Civ 1423	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2008	BAILII		3
Bayfine UK Products Bayfine UK v Revenue & Customs	[2008] UKSPC SPC00719	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 Nov 2008	BAILII
Mrs J Keenan v Revenue & Customs	[2008] UKSPC SPC00718	United Kingdom Special Commissioners of Income Tax	United Kingdom	12 Nov 2008	BAILII
Drummond v Revenue and Customs	[2008] EWHC 1758 (Ch); [2008] BTC 473	High Court of England and Wales	United Kingdom - England and Wales	23 Jul 2008	BAILII		2
Astall v Revenue & Customs	[2008] EWHC 1471 (Ch); [2008] BTC 713	High Court of England and Wales	United Kingdom - England and Wales	27 Jun 2008	BAILII		2
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Revenue and Customs Commissioners v Total Network SL	[2008] UKHL 19; [2008] 1 AC 1174; [2008] 2 All ER 413; [2008] All ER (D) 160; [2008] BVC 340; [2008] BTC 5216; [2008] BPIR 699; [2008] 2 WLR 711	House of Lords	United Kingdom	12 Mar 2008	BAILII		125
Qamar Sheraz v HKSAR	[2007] HKCFA 76; [2007] 5 HKC 497; (2007) 10 HKCFAR 696	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2007	HKLII		3
Kan Kam Cho v Kan Chiu Nam Raymond	[2007] HKCFA 75	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2007	HKLII
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
Spectrum Computer Supplies Ltd v Revenue & Customs	[2006] UKSPC SPC00559	United Kingdom Special Commissioners of Income Tax	United Kingdom	22 Aug 2006	BAILII
EDI Services Ltd v Revenue & Customs	[2006] UKSPC SPC00539	United Kingdom Special Commissioners of Income Tax	United Kingdom	26 Apr 2006	BAILII
Balloon Promotions Ltd v Revenue and Customs	[2006] UKSPC SPC00524	United Kingdom Special Commissioners of Income Tax	United Kingdom	3 Mar 2006	BAILII
Rafferty v Revenue and Customs	[2005] UKSPC SPC00475	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 May 2005	BAILII
HM Inspector of Taxes v Mars UK Ltd	[2005] EWHC 553 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	12 Apr 2005	BAILII		2
[2005] Hkcfi 6 (5 January 2005)	[2005] HKCFI 6	Hong Kong Court of First Instance	Hong Kong	5 Jan 2005	HKLII
Accent Management Ltd v Commissioner of Inland Revenue	[2004] NZHC 1011; (2005) 22 NZTC 19,027	High Court of New Zealand	New Zealand	20 Dec 2004	NZLII		43
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
Xansa Barclaycard Partnership Ltd v Customs and Excise	[2004] UKVAT V18780	VAT & Duties Tribunals	United Kingdom	1 Oct 2004	BAILII
Campbell v Inland Revenue	[2004] UKSC SPC00421	United Kingdom Supreme Court	United Kingdom	6 Jul 2004	BAILII
Carreras Group Ltd v Stamp Commissioner	[2004] UKPC 16	Privy Council	United Kingdom	1 Apr 2004	BAILII		16
Trennery v HM Inspector of Taxes	[2003] EWCA Civ 1792; [2004] BTC 3	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Dec 2003	BAILII		2
Ho Wai Sang v Fok Kai & Another	[2003] HKCFA 49	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2003	HKLII
Inland Revenue v Scottish Provident Institution	[2003] ScotCS 188; [2003] SCLR 867	Scottish Court of Session	United Kingdom - Scotland	3 Jul 2003	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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
"The Law of contracts, trusts and corporations as criteria of tax liability"	(2014) 37 Melbourne University Law Review 834	Gummow, William	Australia	circa 2014	AustLII
"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
"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
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"Common Law and Tax Avoidance: Back to the Future?"	[2004] RevenueLawJl 4	Halkyard, Andrew	Australia	circa 2004	AustLII