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Knibbs v Revenue and Customs Commissioners   flag  7

[2019] EWCA Civ 1719; [2020] 1 WLR 731
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
17th October, 2019

Cases Referring to this Case

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 flag 1
Ahmet v Tatum [2024] EWCA Civ 255 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Mar 2024 BAILII flag 1
HMRC v Wilkes [2022] EWCA Civ 1612 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Dec 2022 BAILII flag 11
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 flag 1
(UK) Ltd [2021] EWCA Civ 186 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Feb 2021 BAILII flag 2
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 flag 4
Webster, Re [2020] EWHC 2275 (Ch) High Court of England and Wales United Kingdom - England and Wales 25 Aug 2020 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1994 s23, s60, s64, s131, s132
Finance Act 1998 s23, s42, s60, s64

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 25
R (on the application of De Silva) v Revenue and Customs Commissioners [2017] UKSC 74; [2017] 1 WLR 4384 United Kingdom Supreme Court United Kingdom 15 Nov 2017 BAILII flag 13
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
Autologic Holdings plc v Inland Revenue Commissioners [2005] UKHL 54; [2006] 1 AC 118 House of Lords United Kingdom circa 2006 BAILII flag 39
O'Reilly v Mackman [1983] UKHL 1; [1983] 2 AC 237; [1982] 3 All ER 1124; [1982] 3 WLR 1096 House of Lords United Kingdom 25 Nov 1983 BAILII flag 712
Farrell v Alexander [1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721 House of Lords United Kingdom 24 Jun 1976 BAILII flag 98
Vandervell Trustees Ltd v White [1971] AC 912; [1970] 3 All ER 16; (1970) 46 Tax Cas 341 United Kingdom circa 1971 LexisNexis / Westlaw flag 118
Argosam Finance Co Ltd v Oxby (Inspector of Taxes) [1965] Ch 390 Court of Chancery United Kingdom circa 1965 LexisNexis / Westlaw flag 13
Barraclough v Brown [1897] UKLawRpAC 32; [1897] AC 615 United Kingdom 19 Jul 1897 CommonLII flag 110

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