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Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading)   flag 

[2020] UKFTT 227
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
19th May, 2020

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Lansdowne Partners Ltd Partnership [2011] EWCA Civ 1578 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2011 BAILII flag 17
R (on the application of Pattullo) v Revenue and Customs Comrs [2009] CSOH 137 United Kingdom - Scotland circa 2009 flag 12
Corbally-Stourton v HMRC [2008] UKSPC SPC00692; [2008] STC (SCD) 907 United Kingdom Special Commissioners of Income Tax United Kingdom 16 Jun 2008 BAILII flag 41
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
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 flag 203
Langham v Veltema [2004] EWCA Civ 193 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Feb 2004 BAILII flag 34
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
Medical Defence Union Ltd v Department of Trade [1980] Ch 82 Court of Chancery United Kingdom circa 1980 LexisNexis / Westlaw flag 35
Fletcher v Income Tax Commissioner [1972] AC 414 United Kingdom circa 1972 LexisNexis / Westlaw flag 15
Norman v Evans (1964) 42 Tax Cas 188 United Kingdom circa 1964 flag 1
Cenlon Finance Co Ltd v Ellwood [1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176 United Kingdom circa 1962 LexisNexis / Westlaw flag 52
Hugh v Rogers (1958) 38 Tax Cas 270 United Kingdom circa 1958 flag 1
Brocklesby v Merricks (1934) 18 Tax Cas 576 United Kingdom circa 1934 flag 10
Municipal Mutual Insurance Ltd v Hills (1931) 16 Tax Cas 430 United Kingdom circa 1931 flag 25
Leigh v Inland Revenue Commissioners [1928] 1 KB 73 United Kingdom circa 1928 LexisNexis / Westlaw flag 13
Jones v South-West Lancashire Coal Owners Association Ltd [1927] AC 827; (1927) 11 Tax Cas 790 United Kingdom circa 1927 LexisNexis / Westlaw flag 27
Liverpool Corn Trade Association v Monks [1926] UKHL TC_12_841; [1926] 2 KB 110; [1926] AC 281; (1926) 12 Tax Cas 841 House of Lords United Kingdom 21 Jan 1926 BAILII flag 20
Carlisle And Silloth Golf Club v Smith (1913) 6 Tax Cas 198 United Kingdom circa 1913 flag 5
York Life Insurance Co v Styles (1889) 2 Tax Cas 460; (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 15
Mersey Docks and Harbour Board v Lucas (1883) 8 AC 891; 2 Tax Cas 25 United Kingdom circa 1883 LexisNexis / Westlaw flag 21
AG v Black (1871) 1 Tax Cas 54 United Kingdom circa 1871 flag 1
HMRC v Lansdowne Partners LLP 81 Tax Cas 318 United Kingdom circa 2004 flag 2
Langham v Veltema 76 Tax Cas 259 United Kingdom circa 2004 flag 14
Spectros International plc v Madden 70 Tax Cas 349 United Kingdom circa 2004 flag 5
Parkin v Cattell 48 Tax Cas 462 United Kingdom circa 2004 flag 5
New York Life Insurance Co v Styles 14 AC 381 United Kingdom circa 2004 LexisNexis / Westlaw flag 15

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