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Eynsham Cricket Club v HMRC   flag  2

[2021] EWCA Civ 225
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
23rd February, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fanning v HMRC [2023] EWCA Civ 263; [2023] 1 WLR 2853 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Mar 2023 BAILII flag 3
Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs [2021] UKUT 100 United Kingdom Upper Tribunal United Kingdom 28 Apr 2021 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1989

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fowler v HMRC [2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227 United Kingdom Supreme Court United Kingdom 20 May 2020 BAILII flag 34
Eynsham Cricket Club v HMRC [2019] UKUT 286 United Kingdom Upper Tribunal United Kingdom 1 Oct 2019 BAILII flag 4
SAE Education Ltd v Revenue and Customs Commissioners [2019] UKSC 14; [2019] 1 WLR 2219 United Kingdom Supreme Court United Kingdom 20 Mar 2019 BAILII flag 5
R v McCool [2018] UKSC 23; [2018] 1 WLR 2431; [2018] NI 181 United Kingdom Supreme Court United Kingdom 2 May 2018 BAILII flag 19
Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2013 BAILII flag 54
6 Ca 2011 6 CA 2011 circa 2011 2
5 Ca 2011 5 CA 2011 circa 2011 2
1 Ca 2011 1 CA 2011 circa 2011 1
11 Ca 2011 11 CA 2011 circa 2011 1
2 Ca 2011 2 CA 2011 circa 2011 1
3 Ca 2011 3 CA 2011 circa 2011 2
4 Ca 2011 4 CA 2011 circa 2011 2
[2012] Ca 2011 [2012] CA 2011 circa 2011 1
Persche [2009] ECR I-359 Europe circa 2009 flag 15
Astall v HMRC [2009] EWCA 1010 England and Wales Court of Appeal United Kingdom - England and Wales circa 2009 BAILII flag 3
No 4, Transitional Provisions and Savings) Order [2008] SI 2008/945 United Kingdom circa 2008 flag 1
5 Ca 2006 5 CA 2006 circa 2006 1
Mark Butters and Simon Butters 1 CA 2006 circa 2006 2
Szoma v Secretary of State for Work and Pensions [2005] UKHL 64; [2006] 1 AC 564; [2006] 1 All ER 1; [2005] 3 WLR 955; [2006] INLR 88; [2006] Imm AR 48; [2005] All ER (D) 315 House of Lords United Kingdom circa 2005 BAILII flag 30
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
R (Quintavalle) v Secretary of State for Health [2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209 House of Lords United Kingdom 13 Mar 2003 BAILII flag 308
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Polydor Ltd and RSO Records Inc v Harlequin Record Shops Ltd and Simons Records Ltd [1980] 1 CMLR 669 Europe circa 1980 flag 12

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