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British Telecommunications plc v HMRC     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Terna Energy Trading DOO v Revolut Ltd	[2024] EWHC 1419 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	12 Jun 2024	BAILII		2
Ahmet v Tatum	[2024] EWCA Civ 255	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2024	BAILII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gemalto Holdings BV v Infineon Technologies AG	[2022] EWCA Civ 782	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jun 2022	BAILII		9
British Telecommunications Plc v Revenue and Customs (Rev 1)	[2021] EWHC 1095	High Court of England and Wales	United Kingdom - England and Wales	circa 2021	BAILII
XL Insurance Co SE v IPORS Underwriting Ltd	[2021] EWHC 474	High Court of England and Wales	United Kingdom - England and Wales	circa 2021	BAILII
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners	[2020] UKSC 47; [2021] 1 All ER 1002; [2020] 3 WLR 1369	United Kingdom Supreme Court	United Kingdom	20 Nov 2020	BAILII		59
Surrey CC v NHS Lincolnshire Clinical Commissioning Group	[2020] EWHC 3550	High Court of England and Wales	United Kingdom - England and Wales	circa 2020	BAILII		1
Prudential Assurance Co Ltd v Revenue and Customs Commissioners	[2018] UKSC 39; [2019] AC 929; [2018] 3 WLR 652	United Kingdom Supreme Court	United Kingdom	25 Jul 2018	BAILII		34
Southern Gas Networks Plc v Thames Water Utilities Ltd	[2018] EWCA Civ 33; [2018] 1 WLR 5977	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jan 2018	BAILII		3
Iveco Ltd v Revenue and Customs Commissioners	[2017] EWCA Civ 1982	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2017	BAILII		4
Littlewoods Ltd v Revenue and Customs Comrs	[2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401	United Kingdom Supreme Court	United Kingdom	1 Nov 2017	BAILII		18
Investment Trust Companies v Revenue and Customs Commissioners	[2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200	United Kingdom Supreme Court	United Kingdom	11 Apr 2017	BAILII		105
Gmac UK v HMRC	[2016] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Oct 2016	BAILII		8
Leeds City Council v HMRC	[2015] EWCA Civ 1293	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Dec 2015	BAILII		19
British Telecommunications plc v HMRC	[2014] EWCA Civ 433	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2014	BAILII		15
West & West v Finlay	[2014] EWHC 868	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd	[2013] UKSC 46; [2014] AC 160; [2013] 4 All ER 715; [2013] 3 WLR 299; [2013] RPC 29	United Kingdom Supreme Court	United Kingdom	3 Jul 2013	BAILII		337
FII Group Litigation v Revenue and Customs Commissioners	[2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337	United Kingdom Supreme Court	United Kingdom	23 May 2012	BAILII		67
R (on the application of the Child Poverty Action Group) v Secretary of State for Work and Pensions	[2010] UKSC 54; [2011] 2 AC 15; [2011] 1 All ER 729; [2011] 2 WLR 1; [2010] All ER (D) 97	United Kingdom Supreme Court	United Kingdom	8 Dec 2010	BAILII		38
Gibb v Maidstone and Turnbridge Wells NHA Trust	[2010] EWCA Civ 678; [2010] IRLR 786	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jun 2010	BAILII		19
Easyair Ltd v Opal Telecom Ltd	[2009] EWHC 339	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		61
Tankard v John Fredericks Plastics Ltd; Hibberd v Fawcett Old Ltd; Jones v Attrill	[2008] EWCA Civ 306; [2009] 4 All ER 526; [2009] 1 WLR 1731; [2008] All ER (D) 126	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Dec 2008	BAILII		17
Revenue and Customs Commissioners v Total Network SL	[2008] UKHL 19; [2008] 1 AC 1174; [2008] 2 All ER 413; [2008] All ER (D) 160; [2008] BVC 340; [2008] BTC 5216; [2008] BPIR 699; [2008] 2 WLR 711	House of Lords	United Kingdom	12 Mar 2008	BAILII		125
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] UKHL 2	House of Lords	United Kingdom	23 Jan 2008	BAILII		74
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners	[2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985	House of Lords	United Kingdom	18 Jul 2007	BAILII		207
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners	[2006] UKHL 49; [2007] 1 AC 558	House of Lords	United Kingdom	circa 2007	BAILII		75
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners	[2006] EWCA Civ 118; [2007] 1 AC 558; [2007] 1 All ER 449; [2006] 1 WLR 1865; [2006] All ER (D) 298; [2006] STI 2386; [2006] BTC 781	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2006	BAILII		94
Autologic Holdings plc v Revenue and Customs Commissioners	[2005] UKHL 54; [2006] 1 AC 118	House of Lords	United Kingdom	circa 2006	BAILII		39
Johnson v Unisys Ltd	[2003] 1 AC 518		United Kingdom	circa 2003	LexisNexis / Westlaw		169
Johnson v Unisys Ltd	[2001] UKHL 13; [2001] 2 All ER 801; [2001] 2 WLR 1076; [2001] ICR 480; [2001] IRLR 279; [2001] Emp LR 469	House of Lords	United Kingdom	22 Mar 2001	BAILII		183
Hoechst	[2001] Ch 620; [2001] 2 WLR 1497	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw		44
Kleinwort Benson Ltd v Lincoln City Council	[1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387	House of Lords	United Kingdom	29 Oct 1998	BAILII		320
Banque Financiere de la Cite v Parc (Battersea) Ltd	[1998] UKHL 7; [1999] 1 AC 221; [1998] 1 All ER 737; [1998] 2 WLR 475	House of Lords	United Kingdom	26 Feb 1998	BAILII		214
Fantask A/S v Industriministeriet (Erhvervsministeriet) (Case C-188/95)	[1997] EUECJ C-188/95; [1998] CEC 359; [1998] All ER (EC) 1; [1998] 1 CMLR 473; [1997] ECR I-6783	Court of Justice of the European Communities	Europe	2 Dec 1997	BAILII		57
Goldsmiths	[1997] ECR I-3801		Europe	circa 1997			14
Elida Gibbs Ltd v Customs and Excise Comrs (Case C-317/94)	[1997] QB 499		United Kingdom	circa 1997	LexisNexis / Westlaw		34
Woolwich Equitable Building Society v Inland Revenue Commissioners	[1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366		United Kingdom	circa 1992	AustLII		228
Arnold v National Westminster Bank plc	[1991] 2 AC 93; [1991] 3 All ER 41; [1991] 2 WLR 1177		United Kingdom	circa 1991	LexisNexis / Westlaw		450
[1990] Ecr i-4135	[1990] ECR I-4135		Europe	circa 1990			325
[1978] Si 1978/1129	[1978] SI 1978/1129		United Kingdom	circa 1978			2
Caffoor v Commissioner of Income Tax, Colombo	[1961] AC 584; [1961] 2 All ER 436		United Kingdom	circa 1961	LexisNexis / Westlaw		69
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
Henderson v Henderson	[1843] EngR 917; [1843-60] 1 All ER 387; [1843-60] All ER 378; (1843) 3 Hare 100; 67 ER 313	Court of Chancery	United Kingdom	circa 1843	CommonLII		2017