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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    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		280
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
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		71
Marshall v Kerr	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
Commissioners	[1971] AC 739		United Kingdom	circa 1971	LexisNexis / Westlaw		46
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		34
Mairs v Haughey	[1994] 1 AC 303		United Kingdom	circa 1994	LexisNexis / Westlaw		28
Advocate General for Scotland v Murray Group Holdings Ltd	[2016] SC 201		United Kingdom - Scotland	circa 2016			15
Wicks & Johnson v Firth (Inspector of Taxes)	[1982] Ch 355	Court of Chancery	United Kingdom	circa 1982	LexisNexis / Westlaw		9
Price v Revenue & Customs	[2013] UKFTT 297	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2013	BAILII		5
Wicks & Johnson v Firth (Inspector of Taxes)	[1983] 2 AC 214		United Kingdom	circa 1983	LexisNexis / Westlaw		4
[2021] Csih 45	[2021] CSIH 45		United Kingdom - Scotland	circa 2021			2
Alistair Norman v HMRC	[2015] UKFTT 0303	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2015	BAILII		2
1 Ch 355	1 Ch 355	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw		1