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[2021] EWCA Civ 186
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
17th February, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3
Hoey v HMRC [2022] EWCA Civ 656; [2022] 1 WLR 4113 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 May 2022 BAILII flag 10

Legislation Cited

Legislation Name Provision
Finance Act 1972
Finance Act 1980 s7
Finance Act 1981
Finance Act 1982
Finance Act 1983
Finance Act 1994
Finance Act 1998
1988 Act
Finance Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Burton v Mellham [2006] UKHL 6; [2006] 2 All ER 917; [2006] 1 WLR 2820 House of Lords United Kingdom 15 Feb 2006 BAILII flag 9
Autologic Holdings plc v Inland Revenue Commissioners [2005] UKHL 54; [2006] 1 AC 118 House of Lords United Kingdom circa 2006 BAILII flag 39
Marshall v Kerr [1995] 1 AC 148 United Kingdom circa 1995 LexisNexis / Westlaw flag 51
2 Act 1979 2 Act 1979 United Kingdom circa 1979 flag 13
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
Hoey v HMRC [2022] EWCA Civ 656; [2022] 1 WLR 4113 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 May 2022 BAILII flag 10
MCX Dunlin (UK) Ltdd v Revenue And Customs [2020] EWHC 11 High Court of England and Wales United Kingdom - England and Wales circa 2020 BAILII flag
Knibbs v Revenue and Customs Commissioners [2019] EWCA Civ 1719; [2020] 1 WLR 731 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2019 BAILII flag 7

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