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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Barklem v Commissioners for His Majesty's Revenue and Customs | [2024] EWHC 651 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 22 Mar 2024 | BAILII |
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Ahmet v Tatum | [2024] EWCA Civ 255 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 15 Mar 2024 | BAILII |
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HMRC v Wilkes | [2022] EWCA Civ 1612 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Dec 2022 | BAILII |
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Donatas Labeikis v HM Revenue & Customs | [2021] EWHC 3237 (QB) | High Court of England and Wales | United Kingdom - England and Wales | 19 Nov 2021 | BAILII |
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(UK) Ltd | [2021] EWCA Civ 186 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Feb 2021 | BAILII |
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Hall (Liquidator of Ethos Solutions Ltd) v Nasim | [2021] EWHC 142 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 4 Feb 2021 | BAILII |
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Webster, Re | [2020] EWHC 2275 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 25 Aug 2020 | BAILII |
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Legislation Name | Provision |
Finance Act 1994 | s23, s60, s64, s131, s132 |
Finance Act 1998 | s23, s42, s60, s64 |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
R (Derry) v Revenue and Customs Comrs |
[2019] UKSC 19; |
United Kingdom Supreme Court | United Kingdom | circa 2019 | BAILII |
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R (on the application of De Silva) v Revenue and Customs Commissioners |
[2017] UKSC 74; |
United Kingdom Supreme Court | United Kingdom | 15 Nov 2017 | BAILII |
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HMRC v Cotter |
[2013] UKSC 69; |
United Kingdom Supreme Court | United Kingdom | 6 Nov 2013 | BAILII |
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Autologic Holdings plc v Inland Revenue Commissioners |
[2005] UKHL 54; |
House of Lords | United Kingdom | circa 2006 | BAILII |
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O'Reilly v Mackman |
[1983] UKHL 1; |
House of Lords | United Kingdom | 25 Nov 1983 | BAILII |
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Farrell v Alexander |
[1976] UKHL 5; |
House of Lords | United Kingdom | 24 Jun 1976 | BAILII |
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Vandervell Trustees Ltd v White |
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United Kingdom | circa 1971 | LexisNexis / Westlaw |
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Argosam Finance Co Ltd v Oxby (Inspector of Taxes) |
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Court of Chancery | United Kingdom | circa 1965 | LexisNexis / Westlaw |
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Barraclough v Brown |
[1897] UKLawRpAC 32; |
United Kingdom | 19 Jul 1897 | CommonLII |
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