Al Fayed v the Advocate General for Scotland 4

[2004] ScotCS 278; 77 Tax Cas 273

Scottish Court of Session

United Kingdom - Scotland

29th June, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Systems Aluminium Ltd v Revenue & Customs	[2013] UKFTT 201	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2013	BAILII
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
R (oao Davies) v Commissioners for HM's Revenue and Customs	[2010] EWCA Civ 83; [2010] BTC 198	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Feb 2010	BAILII	3
Bysermaw Properties Ltd v Revenue & Customs	[2007] UKSPC SPC00644	United Kingdom Special Commissioners of Income Tax	United Kingdom	8 Nov 2007	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Wilson v First County Trust Ltd (No 2)	[2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33	House of Lords	United Kingdom	10 Jul 2003	BAILII	412
Stretch v United Kingdom	[2003] ECHR 320; (2004) 38 EHRR 12	European Court of Human Rights	Europe	24 Jun 2003	BAILII	16
R (on the application of Wilkinson) v Inland Revenue Commissioners	[2003] EWCA Civ 814; [2003] 3 All ER 719; [2003] All ER (D) 245; [2003] 1 WLR 2683; (2003) 100 LSG 27; [2003] BTC 282	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jun 2003	BAILII	12
Rowland v Environment Agency	[2003] Ch 58; [2003] EWCA Civ 1885	Court of Chancery	United Kingdom - England and Wales	circa 2003	LexisNexis / Westlaw	1
R v Lambert	[2001] EWHC 719	High Court of England and Wales	United Kingdom - England and Wales	circa 2001	BAILII
R v North and East Devon Health Authority; Ex parte Coughlan	[2001] QB 213; (2001) 48 AC 835		United Kingdom	circa 2001	LexisNexis / Westlaw	564
R v DPP; Ex parte Kebilene	[1999] UKHL 43; [2000] 2 AC 326; [1999] 4 All ER 801; [1999] 3 WLR 972; [2000] Crim LR 486; [2000] 1 Cr App R 275	House of Lords	United Kingdom	28 Oct 1999	BAILII	388
Chassagnou v France	[1999] ECHR 22; (1999) 29 EHRR 615	European Court of Human Rights	Europe	29 Apr 1999	BAILII	50
R v Chief Constable of Sussex; Ex parte International Trader's Ferry Ltd	[1998] UKHL 40; [1999] 2 AC 418; [1999] 1 All ER 129; [1998] 3 WLR 1260	House of Lords	United Kingdom	11 Nov 1998	BAILII	70
Pressos Compania Naviera SA v Belgium	[1995] ECHR 47; (1995) 21 EHRR 301	European Court of Human Rights	Europe	20 Nov 1995	BAILII	44
Gasus Dosier v Netherlands	[1995] ECHR 7; (1995) 20 EHRR 403	European Court of Human Rights	Europe	23 Feb 1995	BAILII	57
R v Inland Revenue Commissioners, ex parte Matrix-Securities Ltd	[1994] 1 WLR 334		United Kingdom	circa 1994	LexisNexis / Westlaw	21
Sougrin v Haringey Health Authority	[1992] ICR 650; [1992] IRLR 416		United Kingdom	circa 1992		55
Pine Valley Developments Ltd v Ireland	[1991] ECHR 55; (1992) 14 EHRR 319	European Court of Human Rights	Europe	29 Nov 1991	BAILII	47
Fredin v Sweden	[1991] ECHR 2; (1991) 13 EHRR 784	European Court of Human Rights	Europe	18 Feb 1991	BAILII	25
Hazell v Hammersmith & Fulham London Borough Council (Council Swaps/Swaps case)	[1992] 2 AC 1; [1991] 1 All ER 545; [1991] 2 WLR 372; 173 ER 1191		United Kingdom	circa 1991	LexisNexis / Westlaw	133
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case)	[1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561		United Kingdom	circa 1989	LexisNexis	280
R v A-G, ex p ICI plc	(1986) 60 Tax Cas 1; 22 Times 25		United Kingdom	circa 1986		18
R v Sampson ex p Lansing Bagnall	(1986) 61 Tax Cas 112		United Kingdom	circa 1986		3
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII	453
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case)	[1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722	House of Lords	United Kingdom	9 Apr 1981	BAILII	700
Vestey v IRC	[1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw	47
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII	3892
R v Secretary of State for Home Department ex parte Rogers	[2002] EWCA Civ 1944	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1944	BAILII	1
Whitney v IRC	[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10		United Kingdom	circa 1926	LexisNexis / Westlaw	104
Birkdale District Electricity Supply Co v Southport Corporation	[1925] 1 Ch 794; [1926] AC 355	Court of Chancery	United Kingdom	circa 1925	LexisNexis / Westlaw	61
York Corporation v Henry Leetham & Sons Ltd	[1924] 1 Ch 557	Court of Chancery	United Kingdom	circa 1924	LexisNexis / Westlaw	24
Gresham Life Assurance Society v A-G	[1916] 1 Ch 228; 7 Tax Cas 36	Court of Chancery	United Kingdom	circa 1916	LexisNexis / Westlaw	3

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