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HMRC v Bank of Ireland Britain Holdings     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Biffa (Jersey) Ltd v Revenue & Customs	[2014] UKFTT 982	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Oct 2014	BAILII		2
DCC Holdings (UK) Ltd v HMRC	[2009] EWCA Civ 1165; [2009] STI 2933; [2009] BTC 724	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 2009	BAILII		5
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		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1995] 1 AC 148	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
Kammins Ballrooms Co Ltd v Zenith Investments (Torquay) Ltd	[1970] 1 QB 673; [1971] AC 850; [1970] 2 All ER 871; [1970] 3 WLR 287		United Kingdom	circa 1970	LexisNexis / Westlaw		227
Luke v Inland Revenue Commissioners	[1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630		United Kingdom	circa 1963	LexisNexis / Westlaw		88
Brown v National Provident Institution	[1921] 2 AC 222; 8 Tax Cas 57		United Kingdom	circa 1921	LexisNexis / Westlaw		19