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Gala Film Partners, LLP v Revenue & Customs (Procedure)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Backman v Canada	[2001] 1 RCS 367; [2001] SCC 10; [2001] 1 SCR 367	Supreme Court of Canada	Canada	1 Mar 2001	Supreme Court of Canada		8
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
795 Tax 400	795 Tax 400		Pakistan	circa 2003			1
Efobi v Royal Mail Group Ltd	[2021] UKSC 33; [2021] 1 WLR 3863; [2021] ICR 1263	United Kingdom Supreme Court	United Kingdom	23 Jul 2021	BAILII		80
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
Wood v Capita Insurance Services Ltd	[2017] UKSC 24; [2017] AC 1173; [2017] 4 All ER 615; [2018] 1 All ER (Comm) 51; [2017] 2 WLR 1095	United Kingdom Supreme Court	United Kingdom	29 Mar 2017	BAILII		698
F & C Alternative Investments (Holdings) Ltd v Barthelemy (No 2)	[2012] Ch 613	Court of Chancery	United Kingdom	circa 2012	LexisNexis / Westlaw		21
Tower MCashback (Special Commissioners): Tower MCashback LLP 1 v RCC	[2008] STC (SCD) 1		United Kingdom	circa 2008			6
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
IRC v John Lewis Properties	[2003] Ch 513	Court of Chancery	United Kingdom	circa 2003	LexisNexis / Westlaw		12
Meridian Global Funds Management Asia Ltd v Securities Commission	[1995] UKPC 5; [1995] 2 AC 500; [1995] 3 All ER 918; [1995] 3 WLR 413; [1995] BCC 942; [1995] 2 BCLC 116	Privy Council	United Kingdom	26 Jun 1995	BAILII		345
Walls v Livesey	[1995] STC (SCD) 12		United Kingdom	circa 1995			9
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1991] 1 WLR 341		United Kingdom	circa 1991	LexisNexis / Westlaw		8
Overseas Containers (Finance) Ltd v Stoker	[1989] 1 WLR 606		United Kingdom	circa 1989	LexisNexis / Westlaw		6
Ensign Tankers v Stokes	[1989] 1 WLR 1222		United Kingdom	circa 1989	LexisNexis / Westlaw		13
Marson v Morton	[1986] 1 WLR 1343		United Kingdom	circa 1986	LexisNexis / Westlaw		25
Tucker v Granada Motorway Services Ltd	[1979] 2 All ER 801		United Kingdom	circa 1979	LexisNexis		10
Ben-Odeco Ltd v Powlson	[1978] 1 WLR 1093		United Kingdom	circa 1978	LexisNexis / Westlaw		19
Floor v Davis	[1978] Ch 295; [1979] 2 WLR 830	Court of Chancery	United Kingdom	circa 1978	LexisNexis / Westlaw		8
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
Iswera v Commissioner of Inland Revenue	[1965] 1 WLR 663		United Kingdom	circa 1965	LexisNexis / Westlaw		24
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		49
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2020] EWCA Civ 663; [2020] 1 WLR 4452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2020	BAILII		6
Brain Disorders Research Ltd Partnership v HMRC	[2018] EWCA Civ 2348	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Oct 2018	BAILII		4
Degorce v HMRC	[2017] EWCA Civ 1427; [2018] 4 WLR 79	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2017	BAILII		19
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII		18
Wisniewski v Central Manchester Health Authority	[1998] EWCA Civ 596; [1998] PIQR P324; [1998] Lloyds Rep Med 223; [1998] 1 Lloyds Rep Med 223	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Apr 1998	BAILII		170
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
Continental Bank Leasing Corporation v Canada	[1998] 2 SCR 298			circa 1998			9