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R (Amrolia) v Revenue and Customs Commissioners   flag  2

[2020] EWCA Civ 488; [2020] 1 WLR 4058
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
3rd April, 2020

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
Anor [2020] UKUT 161 United Kingdom Upper Tribunal United Kingdom 27 May 2020 BAILII flag 5

Legislation Cited

Legislation Name Provision
Finance Act 1994 s114

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Vaines [2018] EWCA Civ 45 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jan 2018 BAILII flag 7
Amrolia, R (on the application of) v HM Revenue & Customs [2018] EWHC 1688 High Court of England and Wales United Kingdom - England and Wales circa 2018 BAILII flag
Knibbs v Revenue and Customs Commissioners [2018] EWHC 136 High Court of England and Wales United Kingdom - England and Wales circa 2018 BAILII flag 1
R (Archer) v HMRC [2017] EWCA Civ 1962; [2018] 1 WLR 5210 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Nov 2017 BAILII flag 24
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
Wong Yau Lam and Sau Yau Lam (t/a Sunlight Takeaway) v HMRC [2016] UKFTT 659 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Sep 2016 BAILII flag 4
LLP v The Commissiones for Revenue & Customs [2014] UKFTT 1081 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Dec 2014 BAILII flag 1
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 flag 108
Hallamshire Industrial Finance Trust Ltd v IRC [1979] 1 WLR 620 United Kingdom circa 1979 LexisNexis / Westlaw flag 11

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