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Martin v HMRC   flag  5

[2007] EWCA Civ 1041
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
25th October, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revenue And Customs v Charles (t/a Boston Computer Group Europe) [2019] EWCA Civ 2176 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Dec 2019 BAILII flag
Knowles Warwick Ltd v Revenue & Customs [2014] UKFTT 222 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Feb 2014 BAILII flag 1
Furnell v Flaherty [2013] EWHC 377 (QB) High Court of England and Wales United Kingdom - England and Wales 27 Feb 2013 BAILII flag 4
PDF Electrical Ltd v Revenue & Customs [2012] UKFTT 708 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Nov 2012 BAILII flag 4
R (Atapattu) v Home Secretary [2011] EWHC 1388 (Admin) High Court of England and Wales United Kingdom - England and Wales 27 May 2011 BAILII flag 11

Legislation Cited

Legislation Name Provision
Finance Act 1995
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Customs and Excise Commissioners v Barclays Bank plc [2006] UKHL 28; [2007] 1 AC 181; [2006] 4 All ER 256; [2006] 2 All ER (Comm) 831; [2006] 3 WLR 1; [2006] All ER (D) 215; [2006] 2 Lloyds Rep 327 House of Lords United Kingdom 21 Jun 2006 BAILII flag 171
Neil Martin v The Commissioners of Her Majesty's Revenue and Customs [2006] EWHC 2425 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag 1
Sowerby v Charlton [2005] EWCA Civ 1610; [2006] 1 WLR 568; [2005] All ER (D) 343 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2005 BAILII flag 32
Garbutt v Edwards [2005] EWCA Civ 890; [2006] 1 All ER 553; [2006] 1 WLR 2907; [2005] All ER (D) 316 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jul 2005 BAILII flag 17
Carty v Croydon London Borough Council [2005] EWCA Civ 19; [2005] 2 All ER 517; [2005] All ER (D) 276; [2005] 1 WLR 2312 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jan 2005 BAILII flag 18
Cormack v CBL Cable Contractors Ltd [2005] EWHC 1294; [2005] EWHC Ch 1294; 77 Tax Cas 239 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag 6
Gorringe v Calderdale Metropolitan Borough Council [2004] UKHL 15; [2005] AC 246; [2004] 2 All ER 326; [2004] 1 WLR 1057; [2005] RPC 319; [2004] All ER (D) 06; [2004] RTR 27; [2004] PIQR P32 House of Lords United Kingdom 1 Apr 2004 BAILII flag 151
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 flag 412
Shaw (Inspector of Taxes) v Vicky Construction Ltd [2002] EWHC 2659 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 1
Wainwright v Home Office [2001] EWCA Civ 2081; [2002] QB 1334; (2002) 99 LSG 31; [2002] 3 WLR 405 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2001 BAILII flag 46
JA Pye (Oxford) Ltd v Graham [2001] EWCA Civ 117; [2001] 2 WLR 1293; (2001) 82 P & CR DG1; [2001] 2 EGLR 69; [2001] HRLR 559 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Feb 2001 BAILII flag 12
JA Pye (Oxford) Ltd v Graham [2001] Ch 804 Court of Chancery United Kingdom circa 2001 LexisNexis / Westlaw flag 13
Phelps v London Borough of Hillingdon [2000] UKHL 47; [2001] 2 AC 619; [2000] 4 All ER 504; [2000] 3 WLR 776 House of Lords United Kingdom 27 Jul 2000 BAILII flag 151
Stovin v Wise [1996] UKHL 15; [1996] AC 923; [1996] 3 All ER 801; [1996] 3 WLR 389; (1996) 93 LSG 33; [1996] RTR 354 House of Lords United Kingdom 24 Jul 1996 BAILII flag 328
X (Minors) v Bedfordshire County Council [1995] UKHL 9; [1995] 2 AC 633; [1994] 4 All ER 640; [1994] 3 WLR 853; [1994] 4All ER 640; [1995] Fam Law 537; 94 LGR 313 House of Lords United Kingdom 29 Jun 1995 BAILII flag 723
Caparo Industries Plc v Dickman [1990] UKHL 2; [1990] 2 AC 605; [1990] 1 All ER 568; [1990] 2 WLR 358; [1990] BCLC 273; [1990] BCC 164 House of Lords United Kingdom 8 Feb 1990 BAILII flag 1044
Lonrho Ltd v Shell Petroleum Co Ltd (No 2) [1982] AC 173; [1981] 2 All ER 456; [1981] 3 WLR 33 United Kingdom circa 1982 LexisNexis / Westlaw flag 234
Cutler v Wandsworth Stadium Ltd [1949] AC 398; [1949] 1 All ER 544 United Kingdom circa 1949 LexisNexis / Westlaw flag 156
East Suffolk Rivers Catchment Board v Kent [1940] UKHL 3; [1941] AC 74; [1940] 4 All ER 527 House of Lords United Kingdom 9 Dec 1940 BAILII flag 107
Doe Dem Murray, Lord Bishop of Rochester, v Bridges, 1831 [1831] EngR 57; 109 ER 1001; (1831) 1 B & Ad 847 Kings Bench United Kingdom circa 1831 CommonLII flag 76

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