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Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme)     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Aemtrie Ltd v Revenue and Customs (CORONAVIRUS JOB RETENTION SCHEME - whether employees were fixed or variable rate employees)	[2024] UKFTT 247	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2024	BAILII
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
Kamran v Revenue & Customs (NCOME TAX - income from property - rents under tenancy agreement)	[2019] UKFTT 257	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Apr 2019	BAILII
Brain Disorders Research Ltd Partnership v HMRC	[2018] EWCA Civ 2348	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Oct 2018	BAILII		4
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
Hull City (Tigers) Ltd v HMRC	[2017] UKFTT 629	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2017	BAILII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2017] Ukut 0176	[2017] UKUT 0176	United Kingdom Upper Tribunal	United Kingdom	circa 2017	BAILII		2
Vaccine Research Ltd Partnership v Revenue And Customs	[2014] UKUT 389	United Kingdom Upper Tribunal	United Kingdom	2 Sep 2014	BAILII		6
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
Hitch v Stone (Inspector of Taxes)	[2001] EWCA Civ 63; 73 Tax Cas 600; [2001] BTC 78	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jan 2001	BAILII		60
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
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
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		1132