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Appeal Under Section 13 of the Tribunals, Courts and Enforcement ACT 2007 by Vermilion Holdings Ltd Against the Commissioners for Her Majesty's Revenue and Customs   flag 

[2021] ScotCS CSIH_45
Scottish Court of Session
United Kingdom - Scotland
20th August, 2021

Legislation Cited

Legislation Name Provision
Finance Act 1965 s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2021] Csih 45 [2021] CSIH 45 United Kingdom - Scotland circa 2021 flag 2
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
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Advocate General for Scotland v Murray Group Holdings Ltd [2016] SC 201 United Kingdom - Scotland circa 2016 flag 15
Alistair Norman v HMRC [2015] UKFTT 0303 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2015 BAILII flag 2
Price v Revenue & Customs [2013] UKFTT 297 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2013 BAILII flag 5
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd [2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129 House of Lords United Kingdom 7 Dec 2000 BAILII flag 280
Marshall v Kerr [1995] 1 AC 148 United Kingdom circa 1995 LexisNexis / Westlaw flag 51
Mairs v Haughey [1994] 1 AC 303 United Kingdom circa 1994 LexisNexis / Westlaw flag 28
Wicks & Johnson v Firth (Inspector of Taxes) [1983] 2 AC 214 United Kingdom circa 1983 LexisNexis / Westlaw flag 4
Wicks & Johnson v Firth (Inspector of Taxes) [1982] Ch 355 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 9
Commissioners [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
1 Ch 355 1 Ch 355 Court of Chancery United Kingdom circa 2001 LexisNexis / Westlaw flag 1

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