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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Hurst v Revenue and Customs (STAMP DUTY LAND TAX - whether residential or non-residential rates apply) | [2024] UKFTT 540 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jun 2024 | BAILII |
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 |
| Alimahomed v Revenue and Customs (INCOME TAX - Remittance Basis of taxation) | [2024] UKFTT 432 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 May 2024 | BAILII |
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| LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture) | [2024] UKFTT 341 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Apr 2024 | BAILII |
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| Falcon Insurance Co (Hong Kong) Ltd v Lee Zhong Jin | [2023] HKDC 1651 | Hong Kong District Court | Hong Kong | 24 Nov 2023 | HKLII |
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| S Franses Ltd v Block 6 Ashley Gardens Roof Gardens Ltd | [2023] EWHC 2880 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 20 Nov 2023 | BAILII |
|
1 |
| R (PACCAR Inc) v Competition Appeal Tribunal |
[2023] UKSC 28; |
United Kingdom Supreme Court | United Kingdom | 26 Jul 2023 | BAILII |
|
22 |
| Fanning v HMRC |
[2023] EWCA Civ 263; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 13 Mar 2023 | BAILII |
|
3 |
| Shah v Power |
[2023] EWCA Civ 239; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Mar 2023 | BAILII |
|
1 |
| Muller UK & Ireland Group LLP v Revenue and Customs (CORPORATION TAX - acquisition of intangible fixed assets and goodwill by a Ltd liability partnership (the "LLP") from its members, each of whom was a member of the same corporate group) | [2023] UKFTT 221 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Feb 2023 | BAILII |
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| HMRC v Wilkes | [2022] EWCA Civ 1612 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Dec 2022 | BAILII |
|
11 |
| Urenco Chemplants Ltd v HMRC | [2022] EWCA Civ 1587 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 1 Dec 2022 | BAILII |
|
3 |
| 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 |
| Northern Gas Networks Ltd v Commissioners for Her Majesty's Revenue and Customs | [2022] EWCA Civ 910 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 1 Jul 2022 | BAILII |
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|
| Campbell v Tyrrell | [2022] EWHC 423 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 8 Mar 2022 | BAILII |
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1 |
| Hyman and Goodfellow v HMRC | [2022] EWCA Civ 185 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Feb 2022 | BAILII |
|
18 |
| Shah v Power | [2022] EWHC 209 (QB) | High Court of England and Wales | United Kingdom - England and Wales | 11 Feb 2022 | BAILII |
|
2 |
| 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 |
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| 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 |
| Perenco UK Ltd v Revenue & Customs (PETROLEUM REVENUE TAX(PRT)- comply with new environmental regulations) | [2021] UKFTT 254 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Jul 2021 | BAILII |
|
1 |
| HMRC v Jason Wilkes | [2021] UKUT 150 | United Kingdom Upper Tribunal | United Kingdom | 30 Jun 2021 | BAILII |
|
18 |
| Milton Keynes Hospitals NHS Foundation Trust v HMRC | [2021] EWCA Civ 942 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Jun 2021 | BAILII |
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| TFS Stores Ltd v Designer Retail Outlet Centres (Mansfield) General Partner Ltd | [2021] EWCA Civ 688 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 14 May 2021 | BAILII |
|
3 |
| M & M Builders (Norfolk) Ltd v Revenue and Customs | [2021] UKUT 103 | United Kingdom Upper Tribunal | United Kingdom | 5 May 2021 | BAILII |
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| M Group Holdings Ltd v Revenue & Customs (substantial shareholding exemption) | [2021] UKFTT 69 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Mar 2021 | BAILII |
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| Paccar Inc & others v Road Haulage Association Ltd |
[2021] EWCA Civ 299; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 5 Mar 2021 | BAILII |
|
6 |
| Eynsham Cricket Club v HMRC | [2021] EWCA Civ 225 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Feb 2021 | BAILII |
|
2 |
| Walter Lilly & Co Ltd v Clin |
[2021] EWCA Civ 136; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 8 Feb 2021 | BAILII |
|
17 |
| Aquila Heywood Ltd v Local Pensions Partnership Administration Ltd | [2021] EWHC 114 (TCC) | High Court of England and Wales | United Kingdom - England and Wales | 25 Jan 2021 | BAILII |
|
1 |
| Lexlaw Ltd v Zuberi |
[2021] EWCA Civ 16; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 15 Jan 2021 | BAILII |
|
8 |
| Fife Resource Solutions LLP Against Roberston Metals Recycling Ltd | [2020] ScotCS CSOH_99 | Scottish Court of Session | United Kingdom - Scotland | 15 Dec 2020 | BAILII |
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|
| R (GR) v Director of Legal Aid Case Work |
[2020] EWHC 3140 (Admin); |
High Court of England and Wales | United Kingdom - England and Wales | 24 Nov 2020 | BAILII |
|
2 |
| Hope Community Church (Wymondham) v Phelan | [2020] EWHC 1240 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 22 May 2020 | BAILII |
|
1 |
| Freehold Properties 250 Ltd v Field | [2020] EWHC 792 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 8 Apr 2020 | BAILII |
|
1 |
| Credit Suisse Securities (Europe) Ltd Credit Suisse (UK) Ltd Credit Suisse Ag - London Branch Credit Suisse International v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) | [2020] UKFTT 86 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Feb 2020 | BAILII |
|
1 |
| York House (Chelsea) Ltd v Thompson | [2019] EWHC 2203 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 15 Aug 2019 | BAILII |
|
3 |
| Lee v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation) | [2019] UKFTT 467 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jul 2019 | BAILII |
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|
| Hopscotch Ltd v HMRC | [2019] UKFTT 288 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 May 2019 | BAILII |
|
2 |
| G4S Corporate Services Ltd v Revenue & Customs (VAT - INTEREST : Default interest) | [2019] UKFTT 234 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Apr 2019 | BAILII |
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| 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 |
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| Farnborough Airport Properties Co v Revenue And Customs | [2019] EWCA Civ 118 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 8 Feb 2019 | BAILII |
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| Reeves v HMRC | [2018] UKUT 293 | United Kingdom Upper Tribunal | United Kingdom | 26 Sep 2018 | BAILII |
|
5 |
| Ames v The Commissioners for HM Revenue and Customs (Tax) | [2018] UKUT 190 | United Kingdom Upper Tribunal | United Kingdom | 25 Jun 2018 | BAILII |
|
2 |
| Old Mutual PLC | [2018] EWHC 873 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 20 Apr 2018 | BAILII |
|
3 |
| Revenue and Customs v Balhousie Holdings Ltd (VAT : interpretation of Value Added Tax Act 1994) | [2017] UKUT 410 | United Kingdom Upper Tribunal | United Kingdom | 20 Oct 2017 | BAILII |
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|
| Farnborough Airport Properties Co Ltd v Revenue and Customs (CORPORATION TAX : group relief) | [2017] UKUT 394 | United Kingdom Upper Tribunal | United Kingdom | 4 Oct 2017 | BAILII |
|
2 |
| M J Hickey Plant Hire and Contracts Ltd v Revenue and Customs | [2017] UKUT 308 | United Kingdom Upper Tribunal | United Kingdom | 31 Jul 2017 | BAILII |
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| Wellstead v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances) | [2016] UKFTT 492 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Jul 2016 | BAILII |
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| Farnborough Airport Properties Co Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) | [2016] UKFTT 431 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jun 2016 | BAILII |
|
2 |
| Balhousie Holdings Ltd v Revenue and Customs (VAT - INPUT TAX : Self-supplies) | [2016] UKFTT 377 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 May 2016 | BAILII |
|
1 |
| Kingsdale Group Ltd v HMRC | [2016] UKFTT 236 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Apr 2016 | BAILII |
|
3 |
| Henderson Investment Funds Ltd v Revenue & Customs (STAMP DUTY : Exemptions and reliefs) | [2015] UKFTT 505 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Oct 2015 | BAILII |
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|
| Bogdanic v Secretary of State for the Home Department |
[2014] EWHC 2872 (QB); |
High Court of England and Wales | United Kingdom - England and Wales | 29 Aug 2014 | BAILII |
|
18 |
| R (Allensway Recycling Ltd) v Environment Agency |
[2014] EWHC 1638 (Admin); |
High Court of England and Wales | United Kingdom - England and Wales | 21 May 2014 | BAILII |
|
3 |
| HMRC v DV3 RS Ltd Partnership |
[2013] EWCA Civ 907; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 25 Jul 2013 | BAILII |
|
18 |
| Legislation Name | Provision |
| Interpretation Act 1978 (NT) | s6 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Pollen Estate Trustees Ltd Kings Collge London v HMRC | [2012] UKUT 277 | United Kingdom Upper Tribunal | United Kingdom | 3 Aug 2012 | BAILII |
|
2 |
| Solihull Metropolitan Borough Council v Hickin |
[2012] UKSC 39; |
United Kingdom Supreme Court | United Kingdom | 25 Jul 2012 | BAILII |
|
5 |
| Barclays Mercantile Business Finance Ltd v Mawson |
[2004] UKHL 51; |
House of Lords | United Kingdom | 25 Nov 2004 | BAILII |
|
203 |
| Inco Europe Ltd v First Choice Distribution (a firm) |
[2000] UKHL 15; |
House of Lords | United Kingdom | 9 Mar 2000 | BAILII |
|
315 |
| Inland Revenue Commissioners v McGuckian |
[1997] UKHL 22; |
House of Lords | United Kingdom | 12 Jun 1997 | BAILII |
|
125 |
| WT Ramsay Ltd v Inland Revenue Commissioners |
[1981] UKHL 1; |
House of Lords | United Kingdom | 12 Mar 1981 | BAILII |
|
346 |
| Lloyd v Sadler |
|
United Kingdom | circa 1978 | LexisNexis / Westlaw |
|
12 |
|
| Luke v Inland Revenue Commissioners |
|
United Kingdom | circa 1963 | LexisNexis / Westlaw |
|
88 |