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Astall v HMRC     24

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
William Archer v HMRC	[2023] EWCA Civ 626	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Jun 2023	BAILII		10
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		1
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief)	[2022] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2022	BAILII
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief)	[2021] UKFTT 443	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Nov 2021	BAILII		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		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
R (oao Archer) v HMRC	[2017] EWHC 296 (Admin); [2017] 1 WLR 2066	High Court of England and Wales	United Kingdom - England and Wales	21 Feb 2017	BAILII		7
Abingdon Health Ltd v HMRC	[2016] UKFTT 800	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Nov 2016	BAILII		1
Morrison 2002 Maintenance Trust, The Trustees of v Revenue and Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Disposal)	[2016] UKFTT 250	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2016	BAILII		1
Gemsupa Ltd & Anorv Revenue & Customs	[2015] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII		1
William Ferguson v Revenue & Customs	[2014] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2014	BAILII		3
LM Ferro Ltd v Revenue & Customs	[2013] UKFTT 463	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Aug 2013	BAILII
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		1
Murray Group Holdings v HMRC	[2012] UKFTT 692	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2012	BAILII		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		4
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
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		12
HMRC v Mayes	[2011] EWCA Civ 407	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Apr 2011	BAILII		11
MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd	[2010] UKUT 251	United Kingdom Upper Tribunal	United Kingdom	7 Jul 2010	BAILII		6
Bayfine UK v HMRC	[2010] EWHC 609 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2010	BAILII		2
Tower MCashback LLP 1 v HMRC	[2010] EWCA Civ 32; [2010] BTC 154	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Feb 2010	BAILII		22

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Protecting the revenue - Some common international issues" (FCA)	[2017] FedJSchol 16	Pagone, Justice	Australia	circa 2017	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Astall v Revenue & Customs	[2008] EWHC 1471	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
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		203
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
R (Westminster City Council) v National Asylum Support Service	[2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235	House of Lords	United Kingdom	circa 2002	BAILII		209
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd	[1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423		United Kingdom	circa 1988	LexisNexis / Westlaw		59
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
Inland Revenue Commissioners v Burmah Oil Co Ltd	(1981) 54 Tax Cas 200; [1982] SC (HL) 114	House of Lords	United Kingdom - Scotland	circa 1982			40
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		346