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HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Braganza v BP Shipping Ltd	[2015] UKSC 17; [2015] 4 All ER 639; [2015] 1 WLR 1661; [2015] ICR 449	United Kingdom Supreme Court	United Kingdom	18 Mar 2015	BAILII		224
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
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
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
HMRC v Tooth	[2019] EWCA Civ 826	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 May 2019	BAILII		32
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
Graham v Green	9 Tax Cas 309		United Kingdom	circa 2005			20
Drummond v Collins	[1915] AC 1011; 6 Tax Cas 525; 31 TLR 482		United Kingdom	circa 1915	LexisNexis / Westlaw		19
R (on the application of Mohamed) v Secretary of State for Foreign and Commonwealth Affairs (No 2)	[2010] EWCA Civ 158; [2010] 4 All ER 177; [2010] All ER (D) 301; [2010] 3 WLR 554	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2010	BAILII		18
Hadlee v Commissioner of Inland Revenue	[1993] UKPC 8; [1993] 2 NZLR 385; (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577	Privy Council	New Zealand	1 Mar 1993	BAILII		16
Reinhard v Ondra LLP	[2015] EWHC 1869; [2015] EWHC 26 (Ch); [2016] 2 BCLC 571	High Court of England and Wales	United Kingdom - England and Wales	14 Jan 2015	BAILII		15
Stedeford v Beloe	[1932] AC 388; 16 Tax Cas 505		United Kingdom	circa 1932	LexisNexis / Westlaw		14
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13
A v HMRC	[2012] UKFTT 541	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jul 2012	BAILII		13
Partridge v Mallandaine	(1886) 2 Tax Cas 179		United Kingdom	circa 1886			13
Cunard s Trustees	[1946] 1 All ER 159; 27 Tax Cas 122		United Kingdom	circa 1946	LexisNexis		11
Edwards v Roberts	(1935) 19 Tax Cas 618		United Kingdom	circa 1935			11
Brocklesby v Merricks	(1934) 18 Tax Cas 576		United Kingdom	circa 1934			10
Christopher Barker & Sons v Commissioners of Inland Revenue	[1919] 2 KB 222		United Kingdom	circa 1919	LexisNexis / Westlaw		9
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8
Spritebeam Ltd v Revenue & Customs	[2015] UKUT 75	United Kingdom Upper Tribunal	United Kingdom	25 Feb 2015	BAILII		8
Asher v London Film Productions Ltd	[1944] KB 133; (1943) 60 TLR 115		United Kingdom	circa 1944	LexisNexis / Westlaw		8
CIR v Maxse	[1918] 2 KB 715; (1919) 12 Tax Cas 41		United Kingdom	circa 1918	LexisNexis / Westlaw		7
BCM Cayman LP v HMRC	[2017] UKFTT 226	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Mar 2017	BAILII		6
Kerrison v HMRC	[2019] UKUT 8; [2019] 4 WLR 8	United Kingdom Upper Tribunal	United Kingdom	22 Jan 2019	BAILII		5
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
Burt & Co v IRC	[1919] 2 KB 650		United Kingdom	circa 1919	LexisNexis / Westlaw		4
Scott v Ricketts	44 Tax Cas 303		United Kingdom	circa 2005			4
In Re Banerjee	[2009] EWHC 1229	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		3
Unwired Planet International Ltd v Huawei Technologies Co Ltd (No 3)	[2018] RPC 8			circa 2018			2
Bloom v Kinder	(1958) 38 Tax Cas 77		United Kingdom	circa 1958			2
Ryall v Hoare	8 Tax Cas 251		United Kingdom	circa 2005			1