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Shirley v HMRC   flag  1

[2014] UKFTT 1023
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
11th November, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Scambler v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses) [2016] UKFTT 47 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2016 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1995

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bristol & West Plc v Revenue And Customs [2014] UKUT 73 United Kingdom Upper Tribunal United Kingdom 14 Feb 2014 BAILII flag 2
Trustees of the BT Pension Scheme v HMRC [2014] EWCA Civ 23 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jan 2014 BAILII flag 4
Eclipse Film Partners (No 35) LLP v HMRC [2013] UKUT 639 United Kingdom Upper Tribunal United Kingdom 20 Dec 2013 BAILII flag 13
Prudential Assurance Co Ltd v HMRC [2013] EWHC 3249 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 2
Barnetts (a firm) v HMRC [2010] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2010 BAILII flag 1
A v Secretary of State for the Home Department (No 2) [2005] UKHL 71; [2006] 2 AC 221; [2006] 1 All ER 575; [2006] UKHRR 225; [2006] HRLR 6; [2005] 3 WLR 1249; 19 BHRC 441 House of Lords United Kingdom circa 2005 BAILII flag 123
Lenz (Free movement of capital) [2004] EUECJ C-315/02 Court of Justice of the European Communities Europe 15 Jul 2004 BAILII flag 21
H v Commissioners of Inland Revenue [2002] EWHC 2164 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 2
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315
Peterbroeck [1995] EUECJ C-312/93; [1996] All ER (EC) 242; [1996] 1 CMLR 793; [1995] ECR I-4599 Court of Justice of the European Communities Europe 14 Dec 1995 BAILII flag 94
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 959
Garland v British Rail Engineering Ltd [1982] UKHL 2; [1983] 2 AC 751; [1982] 2 All ER 402; [1982] 2 WLR 918; [1982] ICR 420 House of Lords United Kingdom 22 Apr 1982 BAILII flag 58
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 flag 346
Williams & Glyn's Bank Ltd v Boland; Williams & Glyn's Bank Ltd v Brown [1980] UKHL 4; [1981] AC 487; [1980] 2 All ER 408; [1980] 3 WLR 138 House of Lords United Kingdom 19 Jun 1980 BAILII flag 84
Duport Steels Ltd v Sirs [1980] 1 All ER 529; [1980] 1 WLR 142; [1980] IRLR 116; [1980] ICR 161 United Kingdom circa 1980 LexisNexis flag 92
Farrell v Alexander [1977] AC 41 United Kingdom circa 1977 LexisNexis / Westlaw flag 1
Farrell v Alexander [1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721 House of Lords United Kingdom 24 Jun 1976 BAILII flag 98
Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701; 50 Tax Cas 449 United Kingdom circa 1975 LexisNexis / Westlaw flag 25
IRC v Joiner (1975) 3 All ER 1050 United Kingdom circa 1975 LexisNexis flag 7
Maunsell v Olins [1974] 3 WLR 835 United Kingdom circa 1974 LexisNexis / Westlaw flag 7
Beswick v Beswick [1967] UKHL 2; [1968] AC 58; [1967] 2 All ER 1197; [1967] 3 WLR 932 House of Lords United Kingdom 29 Jun 1967 BAILII flag 171
Rae v Lazard Investment Co Ltd [1963] UKHL 7; 41 Tax Cas 1; [1963] 1 WLR 555 House of Lords United Kingdom 10 Apr 1963 BAILII flag 16
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88
Jones v DPP [1962] AC 635 United Kingdom circa 1962 LexisNexis / Westlaw flag 45
John Hudson and Co Ltd v Kirkness (1955) 36 Tax Cas 28 United Kingdom circa 1955 flag 1
Kirkness v John Hudson & Co Ltd [1955] AC 696; [1955] 2 All ER 345 United Kingdom circa 1955 LexisNexis / Westlaw flag 100
Inland Revenue Commissioners v Dowdall, O’Mahoney & Co. Ltd [1952] AC 401 United Kingdom circa 1952 LexisNexis / Westlaw flag 4
Inland Revenue Commissioners v Reid's Trustees [1949] AC 361; (1949) 30 Tax Cas 431 United Kingdom circa 1949 LexisNexis / Westlaw flag 20
Shannon Realties v St Michel, Ville de [1924] AC 185 United Kingdom circa 1924 LexisNexis / Westlaw flag 48
Bank of England v Vagliano Brothers [1891] UKLawRpAC 6; [1891] AC 107; 60 LJQB 145; 7 TLR 333; 64 LT 353; 55 JP 676 United Kingdom 5 Mar 1891 CommonLII flag 201
Kirkness (Inspector of Taxes) v John Hudson and Co Ltd [1855] AC 696 United Kingdom circa 1855 LexisNexis / Westlaw flag 1
2 QB 61 2 QB 61 United Kingdom circa 2000 LexisNexis / Westlaw flag 2

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