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Amalgamated Metal Corporation PLC v Revenue and Customs (INCOME TAX/CORPORATION TAX) (Rev 1)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
PML Accounting Ltd v HMRC	[2017] EWHC 733	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII		4
Murdoch v Amesbury	[2016] UKUT 3	United Kingdom Upper Tribunal	United Kingdom	4 Jan 2016	BAILII		4
Coin-a-drink	[2015] UKFTT 495	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Oct 2015	BAILII		1
Trustees of the BT Pension Scheme v HMRC	[2015] EWCA Civ 713	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Jul 2015	BAILII		34
Littlewoods Ltd v HMRC	[2015] EWCA Civ 515	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2015	BAILII		12
Amalgamated Metal Corporation PLC v Wragge & Co (a firm) and Wragge & Co LLP	[2011] EWHC 887	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		1
Test Claimants in the FII Group Litigation v HMRC	[2010] EWCA Civ 103; [2010] BTC 265	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2010	BAILII		36
Able (UK) Ltd v HMRC	[2007] EWCA Civ 1207	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Nov 2007	BAILII		5
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners	[2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985	House of Lords	United Kingdom	18 Jul 2007	BAILII		207
Deutsche Morgan Grenfell Group plc	[2006] UKHL 49	House of Lords	United Kingdom	circa 2006	BAILII		75
Cie Noga d'Importation et d'Exportation SA v Australia and New Zealand Banking Group Ltd	[2002] EWCA Civ 1142; [2003] 1 WLR 307; [2002] All ER (D) 484	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2002	BAILII		29
Kleinwort Benson Ltd v Lincoln City Council	[1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387	House of Lords	United Kingdom	29 Oct 1998	BAILII		320
Westdeutsche Landesbank Girozentrale v Islington London Borough Council	[1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C	House of Lords	United Kingdom	22 May 1996	BAILII		670
President of India v La Pintada Compania Navigacion SA	[1985] AC 104; [1984] 2 All ER 773; [1984] 3 WLR 10		United Kingdom	circa 1985	LexisNexis / Westlaw		136
Zim Properties v Proctor (Inspector of Taxes)	(1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68		United Kingdom	circa 1984			22
Commercial College v Gian Singh & Co Ltd	[1977] AC 312		United Kingdom	circa 1977	LexisNexis / Westlaw		5
Raja s	[1976] 2 All ER 801		United Kingdom	circa 1976	LexisNexis		3
Lake v Lake	[1955] 2 All ER 538; [1955] P 336; [1955] 3 WLR 145		United Kingdom	circa 1955	LexisNexis		76
Bennett v Ogston	(1930) 15 Tax Cas 374		United Kingdom	circa 1930			21
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921			64
Schulze v Bensted	[1916] SC 188		United Kingdom - Scotland	circa 1916			4
58 Tax Cas 452	58 Tax Cas 452		United Kingdom	circa 1996			2
Scott v Ricketts	44 Tax Cas 303		United Kingdom	circa 1996			4
Jones v Leaming	30 AC 415		United Kingdom	circa 1996	LexisNexis / Westlaw		1