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Samarkand Film Partnership No 3 v HMRC     18

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Stolkin v Revenue and Customs	[2024] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Feb 2024	BAILII
Gala Film Partners, LLP v Revenue & Customs (Procedure)	[2023] UKFTT 699	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Aug 2023	BAILII
McClean v Thornhill	[2023] EWCA Civ 466	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Apr 2023	BAILII
McClean v Thornhill QC	[2022] EWHC 457 (Ch); [2022] BTC 5	High Court of England and Wales	United Kingdom - England and Wales	8 Mar 2022	BAILII		3
Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs	[2022] UKFTT 74	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2022	BAILII
Ingenious Games LLP v HMRC	[2021] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2021	BAILII		8
London Luton Hotel BPRA Property Fund LLP v Revenue and Customs	[2021] UKUT 147	United Kingdom Upper Tribunal	United Kingdom	17 Jun 2021	BAILII		2
Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief)	[2021] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2021	BAILII
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)	[2021] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2021	BAILII		2
RT Rate Ltd	[2020] UKFTT 392	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Oct 2020	BAILII		1
Mehan , R (on the application of) v Revenue and Customs	[2020] UKUT 213	United Kingdom Upper Tribunal	United Kingdom	10 Jul 2020	BAILII
Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs	[2019] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	15 Nov 2019	BAILII		5
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		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		14
Hunt v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)	[2019] UKFTT 210	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2019	BAILII
Marathon Oil UK, LLC v HMRC	[2017] UKFTT 822	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Nov 2017	BAILII		3
Hardy v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2017] UKFTT 754	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2017	BAILII		1
Degorce v HMRC	[2017] EWCA Civ 1427; [2018] 4 WLR 79	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2017	BAILII		19

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Samarkand Film Partnership No 3 & others v HMRC	[2015] UKUT 211	United Kingdom Upper Tribunal	United Kingdom	29 Apr 2015	BAILII		3
Eclipse Film Partners No 35 LLP v HMRC	[2015] EWCA Civ 95	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2015	BAILII		18
R (GSTS Pathology LLP) v Revenue and Customs Commissioners	[2013] EWHC 1801	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		3
London Borough of Lewisham) v AQA	[2013] EWHC 211	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		1
R (Davies) v Revenue and Customs Commissioners	[2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625	United Kingdom Supreme Court	United Kingdom	19 Oct 2011	BAILII		90
Samarkand Film Partnership No 3 v Revenue & Customs	[2011] UKFTT 610	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Sep 2011	BAILII		6
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		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		150
Tribunal and Upper Tribunal (Composition of Tribunal) Order	[2008] SI 2008/2835		United Kingdom	circa 2008			5
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
Barclays Mercantile Business Finance Ltd v Mawson	[2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2002	BAILII		19
R v Secretary of State for Education and Employment; Ex parte Begbie	[1999] EWCA Civ 2100; [2000] 1 WLR 1115; [2000] ELR 445	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Aug 1999	BAILII		218
Justices and Other Legislation (Miscellaneous Provisions) (No	2 Act 1997		United Kingdom	circa 1997			26
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
Ensign Tankers v Stokes	[1989] 1 WLR 1222		United Kingdom	circa 1989	LexisNexis / Westlaw		13
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		280
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		25
Stanton (Inspector of Taxes) v Drayton Commercial Investment Co Ltd	[1983] 1 AC 501		United Kingdom	circa 1983	LexisNexis / Westlaw		8
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
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Bennet v Rowse	(1957) 38 Tax Cas 476		United Kingdom	circa 1957			2
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
CIR v George Guthrie and Son	(1952) 33 Tax Cas 327		United Kingdom	circa 1952			5
Heastie v Veitch & Co	[1934] 1 KB 535		United Kingdom	circa 1934	LexisNexis / Westlaw		5
1 WLR 1594	1 WLR 1594		United Kingdom	circa 2005	LexisNexis / Westlaw		8