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Harding v Revenue and Customs Commissioners   flag  8

[2008] EWCA Civ 1164; [2008] BTC 772
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
23rd October, 2008

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Hancock v HMRC [2017] EWCA Civ 198 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 May 2017 BAILII flag 2
Holdings Ltd [2023] UKSC 37 United Kingdom Supreme Court United Kingdom 25 Oct 2023 BAILII flag 3
Klincke [2010] UKUT 230 United Kingdom Upper Tribunal United Kingdom 7 Jul 2010 BAILII flag 1
Klincke v Revenue & Customs [2009] UKFTT 156 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2009 BAILII flag
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
Nicholas M F Trigg v Revenue & Customs [2014] UKFTT 967 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Oct 2014 BAILII flag 1
Revenue And Customs v Hancock [2016] UKUT 81 United Kingdom Upper Tribunal United Kingdom 18 Feb 2016 BAILII flag 1
Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC) [2019] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2019 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1984 s64
Finance Act 1997

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
HMRC v Bank of Ireland Britain Holding Ltd [2007] EWCA Civ 58 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2007 BAILII flag 9
Inland Revenue [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346

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