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Lion Co v HMRC     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Scotts Atlantic Management Ltd v Revenue & Customs	[2013] UKFTT 299	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2013	BAILII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		80
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1966] AC 224		United Kingdom	circa 1966	LexisNexis / Westlaw		70
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
John Smith & Son v Moore	[1921] 2 AC 13; (1921) 125 LT 481		United Kingdom	circa 1921	LexisNexis / Westlaw		28
Ammonia Soda Co Ltd v Chamberlain	[1918] 1 Ch 266	Court of Chancery	United Kingdom	circa 1918	LexisNexis / Westlaw		24
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19
Lionel Simmons Properties Ltd v CIR	(1980) 53 Tax Cas 461		United Kingdom	circa 1980			16
Associated Portland Cement Manufacturers Ltd v Inland Revenue Commissioners	(1946) 1 All ER 68; (1945) 27 Tax Cas 103		United Kingdom	circa 1945	LexisNexis		16
Owen v Southern Railway of Peru, Ltd	(1956) 36 Tax Cas 602		United Kingdom	circa 1956			12
Inland Revenue Commissioners v Adam	14 Tax Cas 34; [1928] SC 738		United Kingdom - Scotland	circa 1928			12
Henriksen v Grafton Hotel Ltd	24 Tax Cas 453		United Kingdom	circa 1945			11
Golden Horse Shoe (New) Ltd v Thurgood	18 Tax Cas 280		United Kingdom	circa 1945			11
Stow Bardolph Gravel Co Ltd v Poole (HM Inspector of Taxes)	(1954) 35 Tax Cas 459		United Kingdom	circa 1954			8
Sun Newspapers Ltd v FCT,40 Hallstroms Pty Ltd v FCT ,41 Broken	[1960] 3 All ER 359; (1960) 39 Tax Cas 194		United Kingdom	circa 1960	LexisNexis		7
Knight v Calder Grove Estates	(1954) 35 Tax Cas 447		United Kingdom	circa 1954			5
Scotts Atlantic Management Ltd v Revenue & Customs	[2013] UKFTT 299	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2013	BAILII		2
Halifax plc v Davidson	[2000] STC (SCD) 251		United Kingdom	circa 2000			2
Johnston v Britannia Airways Ltd	67 Tax Cas 99		United Kingdom	circa 2013			2
Gallagher v Jones	66 Tax Cas 77		United Kingdom	circa 2013			2
[1979] 1 WLR 87	[1979] 1 WLR 87		United Kingdom	circa 1979	LexisNexis / Westlaw		1
[1979] 1 All Er 23	[1979] 1 All ER 23		United Kingdom	circa 1979	LexisNexis		1
Pitt v Castle Hill Warehousing Co Ltd	[1974] 1 WLR 1624		United Kingdom	circa 1974	LexisNexis / Westlaw		1
MacTaggart v Strump	10 Tax Cas 17; [1925] SC 599		United Kingdom - Scotland	circa 1925			1
Small v Mars (UK) Ltd	78 Tax Cas 442		United Kingdom	circa 2013			1