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Collector of Stamp Revenue v Arrowtown Assets Ltd   flag  92

[2003] HKCFA 46
Hong Kong Court of Final Appeal
Hong Kong
19th November, 2003

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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
Gala Film Partners, LLP v Revenue & Customs (Procedure) [2023] UKFTT 699 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2023 BAILII flag
Altrad Services Ltd v Commissioners for His Majesty's Revenue and Customs [2023] EWCA Civ 474 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 May 2023 BAILII flag 2
Executors of the Estate of Linington v HMRC [2023] UKFTT 89 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2023 BAILII flag 1
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 flag 3
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips) [2022] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2022 BAILII flag 1
Revenue and Customs [2022] UKUT 185 United Kingdom Upper Tribunal United Kingdom 12 Jul 2022 BAILII flag
Mathur v HMRC [2022] UKFTT 88 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2022 BAILII flag 1
Mark Dunsby v Revenue and Customs [2021] UKUT 289 United Kingdom Upper Tribunal United Kingdom 23 Nov 2021 BAILII flag
Thomas William Good v Revenue and Customs [2021] UKUT 281 United Kingdom Upper Tribunal United Kingdom 18 Nov 2021 BAILII flag 1
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 flag 43
Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs [2021] UKUT 100 United Kingdom Upper Tribunal United Kingdom 28 Apr 2021 BAILII flag 1
Balhousie Holdings Ltd v HMRC [2021] UKSC 11 United Kingdom Supreme Court United Kingdom 31 Mar 2021 BAILII flag 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 flag 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 flag 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 flag
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
Dunsby v HMRC [2020] UKFTT 271 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2020 BAILII flag 3
DPP v Lagesse (Mauritius) [2020] UKPC 16 Privy Council United Kingdom 15 Jun 2020 BAILII flag
Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading) [2020] UKFTT 227 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 May 2020 BAILII flag
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 flag
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 flag 1
Albert House Property Finance PCC Ltd v Revenue & Customs (SDLT - withdrawal of appeals) [2019] UKFTT 732 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2019 BAILII flag 2
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 flag 3
Andrew v HMRC [2019] UKFTT 177 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2019 BAILII flag 2
Trustees of the Morrison 2002 Maintenance Trust v Revenue And Customs [2019] EWCA Civ 93 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Feb 2019 BAILII flag
Petrol Services Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 773 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Dec 2018 BAILII flag
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
Nader v Revenue & Customs (INHERITANCE TAX : Trusts) [2018] UKFTT 294 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2018 BAILII flag 2
Marathon Oil UK, LLC v HMRC [2017] UKFTT 822 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2017 BAILII flag 3
Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses) [2017] UKFTT 754 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2017 BAILII flag 1
OCO Ltd and Toughglaze (UK) Ltd v HMRC [2017] UKFTT 589 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jul 2017 BAILII flag 2
Samarkand Film Partnership No 3 v HMRC [2017] EWCA Civ 77 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2017 BAILII flag 18
White v HMRC [2016] UKFTT 802 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Nov 2016 BAILII flag 1
Salinger and Kirby v HMRC &#xA0 [2016] UKFTT 677 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2016 BAILII flag 3
Chappell v HMRC [2016] EWCA Civ 809 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Aug 2016 BAILII flag 1
Cyclops Electronics Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 487 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2016 BAILII flag
Flix Innovations Ltd v Revenue & Customs (INCOME TAX : enterprise investment scheme) [2015] UKFTT 558 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2015 BAILII flag 1
Advocate General for Scotland v A Decision of The Upper Tribunal, Re Assessments to Tax Made on Murray Group Holdings Ltd [2015] ScotCS CSIH_77 Scottish Court of Session United Kingdom - Scotland 4 Nov 2015 BAILII flag
DMWSHZ Its v HMRC [2015] EWCA Civ 1036 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Oct 2015 BAILII flag 3
Ames v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2015] UKFTT 337 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jul 2015 BAILII flag 2
Gemsupa Ltd & Anorv Revenue & Customs [2015] UKFTT 97 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Mar 2015 BAILII flag 1
Eclipse Film Partners No 35 LLP v HMRC [2015] EWCA Civ 95 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Feb 2015 BAILII flag 18
Altus Group (UK) Ltd v Baker Tilly [2015] EWHC 12 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Jan 2015 BAILII flag 9
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 flag
Robert Rusling v Revenue & Customs [2014] UKFTT 692 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jul 2014 BAILII flag
William Ferguson v Revenue & Customs [2014] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2014 BAILII flag 3
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 flag 2
Flanagan v HMRC [2014] UKFTT 175 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2014 BAILII flag 9
RKW Ltd v Revenue & Customs [2014] UKFTT 151 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2014 BAILII flag 1
Aberdeen Asset Management Plc v HM Revenue and Customs [2013] ScotCS CSIH_84 Scottish Court of Session United Kingdom - Scotland 23 Oct 2013 BAILII flag
LM Ferro Ltd v Revenue & Customs [2013] UKFTT 463 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Aug 2013 BAILII flag
Peninsular & Oriental Steam Navigation Co v Revenue & Customs [2013] UKFTT 322 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 May 2013 BAILII flag 1
Blenheims Estate and Asset Management Ltd v Revenue & Customs [2013] UKFTT 290 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2013 BAILII flag 1
Bretten v Revenue and Customs Commissioners [2013] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Mar 2013 BAILII flag 2
DMWSHNZ Ltd v Revenue & Customs [2013] UKFTT 37 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2012 BAILII flag 2
Murray Group Holdings v HMRC [2012] UKFTT 692 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2012 BAILII flag 5
Sloane Robinson Investment Services Ltd v Revenue & Customs [2012] UKFTT 451 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2012 BAILII flag 4
Bishopsgate Parking (No 2) Ltd v Welsh Ministers [2012] UKUT 22; [2012] RVR 237 United Kingdom Upper Tribunal United Kingdom 3 May 2012 BAILII flag 8
Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners [2012] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2012 BAILII flag 6
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 flag
Rogge v Revenue & Customs (Rev 1) [2012] UKFTT 49 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2012 BAILII flag
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 flag 12
Parastream Ltd v Revenue & Customs [2011] UKFTT 414 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2011 BAILII flag
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 flag 108
Taylor & Haimendorf [2010] UKUT 417 United Kingdom Upper Tribunal United Kingdom 23 Nov 2010 BAILII flag 1
Harris Family Charitable Trust) v Revenue & Customs [2010] UKFTT 385 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Aug 2010 BAILII flag 1
Burton [2010] UKUT 252 United Kingdom Upper Tribunal United Kingdom 22 Jul 2010 BAILII flag 3
Howard Peter Schofield v Revenue & Customs [2010] UKFTT 196 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2010 BAILII flag
Mr R J Taylor Mr N Haimendorf v Revenue & Customs [2010] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2010 BAILII flag
Andrew Berry v Revenue & Customs [2009] UKFTT 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2009 BAILII flag 2
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 flag 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 flag 12
Pendragon Plc v Revenue & Customs [2009] UKFTT 192 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2009 BAILII flag 2
Homeserve Membership Ltd v Revenue and Customs [2009] EWHC 1311 (Ch); [2009] BTC 8088 High Court of England and Wales United Kingdom - England and Wales 18 Jun 2009 BAILII flag 1
PA Holdings Ltd v R & CC [2009] UKFTT 95; [2009] STI 1970 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2009 BAILII flag 5
Stuart Peters Ltd v Bell [2009] EWCA Civ 938; [2010] 1 All ER 775; [2009] All ER (D) 54; [2010] 1 WLR 10; [2009] ICR 1556; [2009] IRLR 941 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 May 2009 BAILII flag 2
Group Services Ltd(3) v Revenue & Customs [2008] UKSPC SPC00727 United Kingdom Special Commissioners of Income Tax United Kingdom 18 Dec 2008 BAILII flag
Bayfine UK Products Bayfine UK v Revenue & Customs [2008] UKSPC SPC00719 United Kingdom Special Commissioners of Income Tax United Kingdom 19 Nov 2008 BAILII flag
Mrs J Keenan v Revenue & Customs [2008] UKSPC SPC00718 United Kingdom Special Commissioners of Income Tax United Kingdom 12 Nov 2008 BAILII flag
HM Revenue & Customs v Prizedome Ltd [2008] EWHC 19 (Ch); [2008] BTC 87 High Court of England and Wales United Kingdom - England and Wales 18 Jan 2008 BAILII flag 1
Astall v Revenue & Customs Rev 1 [2007] UKSPC SPC00628 United Kingdom Special Commissioners of Income Tax United Kingdom 14 Aug 2007 BAILII flag
Worsley Timber 2000 Pty Ltd (In Liq) v Commissioner of State Revenue [2007] WASC 155; 69 ATR 771 Supreme Court of Western Australia Australia - Western Australia 24 Jul 2007 AustLII flag 5
Drummond v Revenue & Customs [2007] UKSPC SPC00617 United Kingdom Special Commissioners of Income Tax United Kingdom 5 Jul 2007 BAILII flag 1
Spectrum Computer Supplies Ltd v Revenue & Customs [2006] UKSPC SPC00559 United Kingdom Special Commissioners of Income Tax United Kingdom 22 Aug 2006 BAILII flag
John Irving v Revenue & Customs [2006] UKSPC SPC00526 United Kingdom Special Commissioners of Income Tax United Kingdom 23 Mar 2006 BAILII flag
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 flag 203

Legislation Cited

Legislation Name Provision
Criminal Appeal Rules (NSW) s42

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