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R (Davies) v Revenue and Customs Commissioners   flag  90

[2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625
United Kingdom Supreme Court
United Kingdom
19th October, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Donald, R (On the Application Of) v Secretary of State for the Home Department [2024] EWHC 1492 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Jun 2024 BAILII flag 1
Beech Developments (Manchester) Ltd v Commissioners for His Majesty's Revenue and Customs [2024] EWCA Civ 486 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 May 2024 BAILII flag
HOULDSWORTH v Revenue & Customs (PROCEDURE - application to strike out - whether jurisdiction) [2024] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2024 BAILII flag
Caerdav Ltd v HMRC [2023] UKUT 179 United Kingdom Upper Tribunal United Kingdom 25 Jul 2023 BAILII flag 9
JR130, Application for Judicial Review [2023] NIKB 109 (28 June 2023) [2023] KB 109 United Kingdom 28 Jun 2023 BAILII flag
Murphy v Revenue And Customs [2023] EWCA Civ 497 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 2023 BAILII flag
Annington Property Ltd , R (On the Application Of) v The Secretary of State for Defence [2023] EWHC 1154 (Admin) High Court of England and Wales United Kingdom - England and Wales 15 May 2023 BAILII flag 1
Cruelty Free International, R (On the Application Of) v Secretary of State for the Home Department [2023] EWHC 1064 (Admin) High Court of England and Wales United Kingdom - England and Wales 5 May 2023 BAILII flag 1
HL, R (On the Application Of) v Secretary of State for Health And Social Care [2023] EWHC 866 (Admin) High Court of England and Wales United Kingdom - England and Wales 18 Apr 2023 BAILII flag 1
HZ , R (On the Application Of) v Secretary of State for the Home Department [2023] EWHC 660 (Admin) High Court of England and Wales United Kingdom - England and Wales 24 Mar 2023 BAILII flag 2
Stait v Cosmos Insurance Ltd Cyprus [2022] EWCA Civ 1429 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Nov 2022 BAILII flag 1
Whanarua Beachfront Property Owners Group Incorporated Society v Ō P Ō Tiki District Council [2022] NZHC 2589 High Court of New Zealand New Zealand 7 Oct 2022 NZLII flag 2
McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) [2022] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
ERNEST BATTEN v Revenue & Customs (Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment) [2022] UKFTT 199 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2022 BAILII flag 1
RT Rate Ltd v Revenue and Customs [2022] UKUT 118 United Kingdom Upper Tribunal United Kingdom 13 Apr 2022 BAILII flag 1
Julius Capital Bank Inc v The Financial Services Regulatory Commission [2022] ECarSC 71 Eastern Caribbean Supreme Court International 1 Mar 2022 CommonLII flag
Hargreaves v HMRC [2022] UKUT 34 United Kingdom Upper Tribunal United Kingdom 11 Feb 2022 BAILII flag 5
Binder v Secretary of State for Work and Pensions [2022] EWHC 105 (Admin) High Court of England and Wales United Kingdom - England and Wales 25 Jan 2022 BAILII flag 6
Re McQuillan [2021] UKSC 55; [2022] AC 1063; [2022] 2 WLR 49 United Kingdom Supreme Court United Kingdom 15 Dec 2021 BAILII flag 23
CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods) [2021] UKFTT 461 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2021 BAILII flag
ABO Wind NI Ltd & Energia Renewables Co 1 Ltd, Re Application for Judicial Review [2021] NIQB 96 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 21 Oct 2021 BAILII flag
Clamp , R (On the Application Of) v Revenue And Customs [2021] EWHC 2360 (Admin) High Court of England and Wales United Kingdom - England and Wales 23 Aug 2021 BAILII flag 2
Mitchell, R (On the Application Of) v Secretary of State for Justice [2021] EWHC 2248 (Admin) High Court of England and Wales United Kingdom - England and Wales 9 Aug 2021 BAILII flag 1
Murphy & Linnett v HMRC [2021] EWHC 1914 (Admin) High Court of England and Wales United Kingdom - England and Wales 13 Jul 2021 BAILII flag 2
Ian Haylock v PM AG Judicial Review [2021] BZSC 39 Belize Supreme Court Belize 6 Apr 2021 CommonLII flag
Havant Biogas Ltd v The Gas And Electricity Markets Authority [2021] EWHC 84 (Admin) High Court of England and Wales United Kingdom - England and Wales 22 Jan 2021 BAILII flag 1
R (Friends of the Earth Ltd) v Secretary of State for Transport [2020] UKSC 52; [2021] 2 All ER 967 United Kingdom Supreme Court United Kingdom 16 Dec 2020 BAILII flag 70
R (MP) v Secretary of State for Health and Social Care [2020] EWCA Civ 1634; [2021] 4 All ER 326 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Dec 2020 BAILII flag 8
R (Article 39) v Secretary of State for Education [2020] EWCA Civ 1577 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Nov 2020 BAILII flag 6
Hii v Commissioner of Taxation [2020] FCA 1452 Federal Court of Australia Australia - Commonwealth 9 Oct 2020 AustLII flag
R(Driver) v Rhondda Cynon Taf County BC [2020] EWHC 2071 (Admin) High Court of England and Wales United Kingdom - England and Wales 30 Jul 2020 BAILII flag 2
Mehan , R (on the application of) v Revenue and Customs [2020] UKUT 213 United Kingdom Upper Tribunal United Kingdom 10 Jul 2020 BAILII flag
HMRC v K E Entertainments Ltd [2020] UKSC 28 United Kingdom Supreme Court United Kingdom 24 Jun 2020 BAILII flag 1
Metropolitan International Schools Ltd, R (on application of) v Revenue and Customs [2019] UKUT 407 United Kingdom Upper Tribunal United Kingdom 30 Dec 2019 BAILII flag
Farmiloe, R (on the application of) v Secretary of State for Business Energy and Industrial Strategy [2019] EWHC 2981 (Admin) High Court of England and Wales United Kingdom - England and Wales 7 Nov 2019 BAILII flag 1
R (Aozora GMAC Investment Ltd) v HMRC [2019] EWCA Civ 1643; [2020] 1 All ER 803 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Oct 2019 BAILII flag 14
Landings Proprietors Unit Plan No 2/2007 v The Development Control Authority [2019] ECarSC 272 Eastern Caribbean Supreme Court International 4 Jul 2019 CommonLII flag
Mauritius v CT Power [2019] UKPC 27 Privy Council United Kingdom 10 Jun 2019 BAILII flag 5
Hargreaves v HMRC [2019] UKFTT 244 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2019 BAILII flag 10
Charman v HMRC [2018] UKFTT 765 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag 5
R (MP) v Secretary of State for Health and Social Care [2018] EWHC 3392 (Admin) High Court of England and Wales United Kingdom - England and Wales 10 Dec 2018 BAILII flag 3
Ball UK Holdings v HM Revenue & Customs [2018] UKUT 407 United Kingdom Upper Tribunal United Kingdom 10 Dec 2018 BAILII flag 2
Slocock v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2018] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2018 BAILII flag
Shulman v Kolomoisky [2018] EWHC 160 (Ch) High Court of England and Wales United Kingdom - England and Wales 2 Feb 2018 BAILII flag 8
Bishop, R (on the application of) v Westminster Council [2017] EWHC 3102 (Admin) High Court of England and Wales United Kingdom - England and Wales 15 Dec 2017 BAILII flag 1
R (oao Aozora GMAC Investment Ltd) v HMRC [2017] EWHC 2881 (Admin) High Court of England and Wales United Kingdom - England and Wales 14 Nov 2017 BAILII flag 4
Peck v Revenue and Customs (INCOME TAX : residence) [2017] UKFTT 770 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2017 BAILII flag
Samarkand Film Partnership No 3 v HMRC [2017] EWCA Civ 77 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2017 BAILII flag 18
LawCite Gerstle v City of Cape Town (A484/2015) [2016] ZAWCHC 102; 2017 1 SA 11; [2016] 4 All SA 533 High Court of South Africa - Western Cape Division South Africa 15 Aug 2016 SAFLII flag 2
R (Veolia ES Landfill Ltd) v HMRC [2016] EWHC 1880 (Admin); [2017] Env LR 15 High Court of England and Wales United Kingdom - England and Wales 25 Jul 2016 BAILII flag 8
United Policyholders Group v Attorney General of Trinidad and Tobago [2016] UKPC 17; [2016] 1 WLR 3383 Privy Council United Kingdom 28 Jun 2016 BAILII flag 35
R (oao Biffa Waste Services Ltd) v HMRC [2016] EWHC 1444 (Admin) High Court of England and Wales United Kingdom - England and Wales 23 Jun 2016 BAILII flag 2
[2016] Hkcfi 639 (27 May 2016) [2016] HKCFI 639 Hong Kong Court of First Instance Hong Kong 27 May 2016 HKLII flag
Hksar v Liu Ming Sze [2016] HKCFI 642 Hong Kong Court of First Instance Hong Kong 27 May 2016 HKLII flag
[2016] Hkcfi 641 (27 May 2016) [2016] HKCFI 641 Hong Kong Court of First Instance Hong Kong 27 May 2016 HKLII flag
é¦™æ ¯ç‰¹åˆ¥ Œæ ¿å€ ¨ æ é™ å®¶æ [2016] HKCFI 637 Hong Kong Court of First Instance Hong Kong 27 May 2016 HKLII flag
[2016] Hkcfi 634 (27 May 2016) [2016] HKCFI 634 Hong Kong Court of First Instance Hong Kong 27 May 2016 HKLII flag
[2016] Hkcfi 640 (27 May 2016) [2016] HKCFI 640 Hong Kong Court of First Instance Hong Kong 27 May 2016 HKLII flag
R (Dillner) v Sheffield City Council [2016] EWHC 945 (Admin); [2016] Env LR 31 High Court of England and Wales United Kingdom - England and Wales 27 Apr 2016 BAILII flag 5
Telefonica Europe Plc , R (on the application of) v Revenue And Customs [2016] UKUT 173 United Kingdom Upper Tribunal United Kingdom 15 Apr 2016 BAILII flag
R (Gerber) v Wiltshire Council [2016] EWCA Civ 84; [2016] 1 WLR 2593 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2016 BAILII flag 14
Winkler v Shamoon [2016] EWHC 217 (Ch) High Court of England and Wales United Kingdom - England and Wales 15 Feb 2016 BAILII flag 5
R (Hely-Hutchinson) v Commissioners for HM Revenue and Customs [2015] EWHC 3261 (Admin) High Court of England and Wales United Kingdom - England and Wales 11 Nov 2015 BAILII flag 10
Scott, R (On the Application Of) v Revenue & Customs [2015] EWHC 2810 (Admin) High Court of England and Wales United Kingdom - England and Wales 14 Aug 2015 BAILII flag 2
Rowe v Revenue and Customs Commissioners [2015] EWHC 2293 (Admin); [2015] BTC 27 High Court of England and Wales United Kingdom - England and Wales 31 Jul 2015 BAILII flag 23
R (Gilbert) v Secretary of State for Justice [2015] EWCA Civ 802 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jul 2015 BAILII flag 15
R (Veolia ES Landfill Ltd) v Revenue and Customs Commissioners [2015] EWCA Civ 747; [2015] BTC 23 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jul 2015 BAILII flag 2
Re Family First New Zealand [2015] NZHC 1493; (2015) 27 NZTC 22-017; (2015) 4 NZTR 25-014 High Court of New Zealand New Zealand 30 Jun 2015 NZLII flag 5
Finucane, Re Judicial Review [2015] NIQB 57 High Court of Justice in Northern Ireland - Queens Bench United Kingdom - Northern Ireland 26 Jun 2015 BAILII flag 2
R (L) v Warwickshire County Council [2015] EWHC 203 (Admin) High Court of England and Wales United Kingdom - England and Wales 5 Feb 2015 BAILII flag 6
Gunduz, R (On the Application Of) v Secretary of State for the Home Department [2014] EWHC 2688 (Admin) High Court of England and Wales United Kingdom - England and Wales 31 Jul 2014 BAILII flag 1
Oosterveen v Ministry of Business, Innovation and Employment [2014] NZHC 1709; [2014] NZAR 1091 High Court of New Zealand New Zealand 22 Jul 2014 NZLII flag 7
Re Dempsey and FCT [2014] AATA 335; [2014] ATC 10-363; (2014) 98 ATR 698 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 19
R (Plantagenet Alliance Ltd) v Secretary of State for Justice [2014] EWHC 1662; [2014] EWHC 1662 (QB); [2014] EWHC 1662 (Admin); [2015] 3 All ER 261 High Court of England and Wales United Kingdom - England and Wales 23 May 2014 BAILII flag 113
DM v The Secretary of State for the Homde Department [2014] ScotCS CSIH_29 Scottish Court of Session United Kingdom - Scotland 25 Mar 2014 BAILII flag
James Glyn v Revenue & Customs [2013] UKFTT 645 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Nov 2013 BAILII flag 1
Stephen Norman Rumbelow Pauline Mary Rumbelow v Revenue & Customs [2013] UKFTT 637 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Oct 2013 BAILII flag
Ingenious Media Holdings plc v HMRC [2013] EWHC 3258 (Admin) High Court of England and Wales United Kingdom - England and Wales 25 Oct 2013 BAILII flag 4
Kevin Betts v HMRC [2013] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2013 BAILII flag 15
DM, Re Judicial Review [2013] ScotCS CSOH_114 Scottish Court of Session United Kingdom - Scotland 9 Jul 2013 BAILII flag
R (on the application of UK Uncut Legal Action Ltd) v Revenue and Customs Commissioners [2013] EWHC 1283 (Admin) High Court of England and Wales United Kingdom - England and Wales 16 May 2013 BAILII flag 2
R (GSTS Pathology LLP) v Revenue and Customs Commissioners [2013] EWHC 1801 (Admin) High Court of England and Wales United Kingdom - England and Wales 22 Apr 2013 BAILII flag 7
Paul Daniel v HMRC [2012] EWCA Civ 1741 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2012 BAILII flag 1
Lynette Dawn Yates v Revenue & Customs [2012] UKFTT 568 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2012 BAILII flag 1
Cameron v HMRC [2012] EWHC 1174 (Admin) High Court of England and Wales United Kingdom - England and Wales 8 May 2012 BAILII flag 4
Bampton Property Group Ltd v King (HM Revenue & Customs officer) [2012] EWHC 361 (Admin) High Court of England and Wales United Kingdom - England and Wales 24 Feb 2012 BAILII flag 2
B v b [2012] EWHC 314 (Fam); [2012] Fam Law 516 High Court of England and Wales United Kingdom - England and Wales 16 Jan 2012 BAILII flag 2
Secretary of State for Work and Pensions [2011] EWHC 3175 (Admin) High Court of England and Wales United Kingdom - England and Wales 2 Dec 2011 BAILII flag 5

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"What Can We Legitimately Expect from the State?" [2016] UNSWLRS 19 Weeks, Greg Australia circa 2016 AustLII flag
"The Public Law of Restitution" (2014) 38 Melbourne University Law Review 198 Weeks, Greg Australia circa 2014 AustLII flag 3

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Finance Act 1956 s11
Finance Act 1998 s63
Finance Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Paponette v Attorney General of Trinidad and Tobago [2010] UKPC 32; [2010] All ER (D) 275; [2011] 3 WLR 219; (2010) 78 WIR 474 Privy Council United Kingdom 13 Dec 2010 BAILII flag 82
R (oao Davies) v Commissioners for HM's Revenue and Customs [2010] EWCA Civ 83; [2010] BTC 198 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Feb 2010 BAILII flag 3
R (Bancoult) v Secretary of State for Foreign and Commonwealth Affairs (No 2) [2008] UKHL 61; [2009] 1 AC 453; [2008] 4 All ER 1055; [2008] 3 WLR 955 House of Lords United Kingdom 22 Oct 2008 BAILII flag 174
R (Bhatt Murphy) v Independent Assessor [2008] EWCA Civ 755; [2008] Times 21; [2008] All ER (D) 127 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jul 2008 BAILII flag 150
R (Wilkinson) v Inland Revenue Commissioners [2005] UKHL 30; [2006] 1 All ER 529; [2005] 1 WLR 1718; [2005] All ER (D) 68 House of Lords United Kingdom 5 May 2005 BAILII flag 56
R (Association of British Civilian Internees: Far East Region) v Secretary of State for Defence [2003] EWCA Civ 473; [2003] QB 1397; [2003] 4 All ER 1345; [2003] 3 WLR 80; [2003] 2 All ER (Comm) 811; [2003] All ER (D) 43; [2003] ACD 51 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 2003 BAILII flag 92
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case) [1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561 United Kingdom circa 1989 LexisNexis flag 280
Reed v Clark [1986] Ch 1 Court of Chancery United Kingdom circa 1986 LexisNexis / Westlaw flag 11
Shah & Akbarali v Brent London Borough Council [1983] 2 AC 309; [1983] 1 All ER 226; [1983] 2 WLR 16 United Kingdom circa 1983 LexisNexis / Westlaw flag 466
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) [1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722 House of Lords United Kingdom 9 Apr 1981 BAILII flag 703
Vestey v Inland Revenue Comrs [1979] Ch 177 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 22
IRC v Combe (1932) 17 Tax Cas 405 United Kingdom circa 1932 flag 22
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
Levene v Inland Revenue Comrs [1928] AC 218 United Kingdom circa 1928 LexisNexis / Westlaw flag 1
3 WLR 219 3 WLR 219 United Kingdom circa 2003 LexisNexis / Westlaw flag 1

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