Hoey v HMRC 10

[2022] EWCA Civ 656; [2022] 1 WLR 4113

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

13th May, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Queenscourt Ltd v Revenue and Customs (VALUE ADDED TAX - whether dip pots supplied as part of a takeaway meal deal are a separate standard rated supply or whether they are part of a single supply)	[2024] UKFTT 460	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jun 2024	BAILII
AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)	[2024] UKUT 104	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2024	BAILII
Sriram v Revenue & Customs	[2024] EWHC 853 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 Apr 2024	BAILII	1
HOULDSWORTH v Revenue & Customs (PROCEDURE - application to strike out - whether jurisdiction)	[2024] UKFTT 224	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Mar 2024	BAILII
BETINDEX LTD v Revenue & Customs (GENERAL BETTING DUTY - whether HMRC have power to amend quarterly accounting periods retrospectively)	[2024] UKFTT 222	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Mar 2024	BAILII
Higgs v Revenue And Customs (Procedure - preliminary issue - marketed tax avoidance scheme)	[2023] UKUT 296	United Kingdom Upper Tribunal	United Kingdom	13 Dec 2023	BAILII
Marano v HMRC	[2023] UKUT 113	United Kingdom Upper Tribunal	United Kingdom	17 May 2023	BAILII	2
Sheth v Revenue and Customs (INCOME TAX - loan contractor scheme - were sums paid to offshore trusts and then lent to the appellant taxable on him as employment income? - yes on the basis of Rangers)	[2023] UKFTT 368	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2023	BAILII
Lineker v Revenue and Customs (Income Tax - Intermediaries legislation (IR35) - Whether applicable where an individual's services is supplied through a general partnership)	[2023] UKFTT 340	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2023	BAILII
JAMES STUART BAILLIE v Revenue & Customs (PAYE - whether tax deducted and paid by Co - claim to offset PAYE against partnership scheme losses)	[2022] UKFTT 456	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2022	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1936	s18

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department	[2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343	United Kingdom Supreme Court	United Kingdom	2 Feb 2022	BAILII	129
Fisher v Revenue & Customs Commissioners	[2021] EWCA Civ 1438; [2022] 1 WLR 651	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2021	BAILII	3
Ingenious Games LLP v HMRC	[2021] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2021	BAILII	8
Stephen Hoey v Revenue and Customs	[2021] UKUT 82	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2021	BAILII	3
(UK) Ltd	[2021] EWCA Civ 186	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2021	BAILII	2
R (Aozora GMAC Investment Ltd) v HMRC	[2019] EWCA Civ 1643; [2020] 1 All ER 803	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Oct 2019	BAILII	14
Hoey v HMRC	[2019] UKFTT 489	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jul 2019	BAILII	7
R (Archer) v HMRC	[2017] EWCA Civ 1962; [2018] 1 WLR 5210	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2017	BAILII	24
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
Interfish Ltd v HMRC	[2014] EWCA Civ 876	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jun 2014	BAILII	6
McCarthy v McCarthy & Stone plc	[2007] EWCA Civ 664; [2008] 1 All ER 221; [2008] IP & T 684; [2007] All ER (D) 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Jul 2007	BAILII	17
McCullough (Inspector of Taxes) v Ahluwalia	[2004] EWCA Civ 889	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jun 2004	BAILII	2
Wilson v First County Trust Ltd (No 2)	[2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33	House of Lords	United Kingdom	10 Jul 2003	BAILII	412
Marshall v Kerr	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw	51
Secretary of State for Social Services v Tunnicliffe	[1991] 2 All ER 712		United Kingdom	circa 1991	LexisNexis	86
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm)	[1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704		United Kingdom	circa 1990	LexisNexis / Westlaw	43
Wandsworth London Borough Council v Winder	[1984] UKHL 2; [1985] AC 461; [1984] 3 All ER 976; [1984] 3 WLR 563	House of Lords	United Kingdom	29 Nov 1984	BAILII	209
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw	70
Clark v Oceanic Contractors Inc	[1983] 2 AC 130; 56 Tax Cas 183		United Kingdom	circa 1983	LexisNexis / Westlaw	59
Hallamshire Industrial Finance Trust Ltd v IRC	[1979] 1 WLR 620		United Kingdom	circa 1979	LexisNexis / Westlaw	11
Chetwode v IRC	[1977] 1 WLR 248		United Kingdom	circa 1977	LexisNexis / Westlaw	2
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw	47
Bamford v ATA Advertising Co Ltd	[1972] 1 WLR 1261		United Kingdom	circa 1972	LexisNexis / Westlaw	1
Inland Revenue Commissioners v Frere	[1965] AC 402		United Kingdom	circa 1965	LexisNexis / Westlaw	4
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII	1132
Latilla v Inland Revenue Commissioners	[1943] AC 377; 25 Tax Cas 107		United Kingdom	circa 1943	LexisNexis / Westlaw	22
Howard De Walden v IRC	[1942] 1 KB 389		United Kingdom	circa 1942	LexisNexis / Westlaw	9
Copeman v William J Flood & Sons	[1941] 1 KB 202		United Kingdom	circa 1941	LexisNexis / Westlaw	6
Whitney v IRC	[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10		United Kingdom	circa 1926	LexisNexis / Westlaw	104

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