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Marathon Oil UK, LLC v HMRC     3

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Hicks v HMRC	[2018] UKFTT 22	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2018	BAILII		5
London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances)	[2019] UKFTT 212	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Mar 2019	BAILII		3
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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[1978] 1 All Er 913	[1978] 1 All ER 913		United Kingdom	circa 1978	LexisNexis		1
[2001] 2 AC 457	[2001] 2 AC 457		United Kingdom	circa 2001	LexisNexis / Westlaw		1
Barclays Bank Ltd v Quistclose Investments Ltd	[1968] 3 All ER 651; [1968] 3 WLR 1097		United Kingdom	circa 1968	LexisNexis		20
Barclays Bank Ltd v Quistclose Investments Ltd	[1970] AC 567		United Kingdom	circa 1970	LexisNexis / Westlaw		491
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
Ben-Odeco Ltd v Powlson (HM Inspector of Taxes)	52 Tax Cas 459		United Kingdom	circa 2004			4
Ben-Odeco Ltd v Powlson	[1978] 2 All ER 1111		United Kingdom	circa 1978	LexisNexis		2
Bieber v Teathers Ltd	[2012] EWCA Civ 1366	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2012	BAILII		1
Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme)	[2017] UKUT 176	United Kingdom Upper Tribunal	United Kingdom	8 May 2017	BAILII		7
CIR v George Guthrie and Son	(1952) 33 Tax Cas 327		United Kingdom	circa 1952			5
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
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
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
First, The Vaccine Research Ltd Partnership v HMRC	[2014] UKUT 0389	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		1
Harding v Revenue and Customs Commissioners	[2008] EWCA Civ 1164; [2008] BTC 772	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Oct 2008	BAILII		8
HMRC v Trigg	[2016] UKUT 165	United Kingdom Upper Tribunal	United Kingdom	2 Apr 2016	BAILII		12
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Re Goldcorp Exchange Ltd	[1995] 1 AC 74; [1994] 2 BCLC 578; [1994] UKPC 3		United Kingdom	circa 1995	LexisNexis / Westlaw		198
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
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		18
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Toovey v Milne	(1819) 2 B & Ald 683; 106 ER 514	Kings Bench	United Kingdom	circa 1819			23
Twinsectra Ltd v Yardley	[2002] UKHL 12; [2002] 2 AC 164; [2002] 2 All ER 377; [2002] 2 WLR 802; [2002] All ER (D) 321; [2002] PNLR 30; [2002] WTLR 423; (2002) 99 LSG 32	House of Lords	United Kingdom	21 Mar 2002	BAILII		512
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
White v HMRC	[2016] UKFTT 802	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Nov 2016	BAILII		1
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
2 BCLC 585	2 BCLC 585		United Kingdom	circa 2002	LexisNexis		1