LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

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

[2023] UKFTT 699
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
4th August, 2023

Legislation Cited

Legislation Name Provision
Finance Act 1971 s41
Finance Act 1992 s1, s2, s3, s4, s5, s7, s9, s10, s11, s13, s14, s15, s42, s48
Finance Act 1998

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 flag 8
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 flag 203
Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093 United Kingdom circa 1978 LexisNexis / Westlaw flag 19
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 flag 4
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
Continental Bank Leasing Corporation v Canada [1998] 2 SCR 298 circa 1998 9
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 flag 19
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 flag 80
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1991] 1 WLR 341 United Kingdom circa 1991 LexisNexis / Westlaw flag 8
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 flag 73
Ensign Tankers v Stokes [1989] 1 WLR 1222 United Kingdom circa 1989 LexisNexis / Westlaw flag 13
F & C Alternative Investments (Holdings) Ltd v Barthelemy (No 2) [2012] Ch 613 Court of Chancery United Kingdom circa 2012 LexisNexis / Westlaw flag 21
Floor v Davis [1978] Ch 295; [1979] 2 WLR 830 Court of Chancery United Kingdom circa 1978 LexisNexis / Westlaw flag 8
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 flag 49
Ingenious Games LLP & Others v HMRC [2019] UKUT 226 United Kingdom Upper Tribunal United Kingdom 26 Jul 2019 BAILII flag 25
IRC v John Lewis Properties [2003] Ch 513 Court of Chancery United Kingdom circa 2003 LexisNexis / Westlaw flag 12
Iswera v Commissioner of Inland Revenue [1965] 1 WLR 663 United Kingdom circa 1965 LexisNexis / Westlaw flag 24
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 flag 47
Marson v Morton [1986] 1 WLR 1343 United Kingdom circa 1986 LexisNexis / Westlaw flag 25
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 flag 345
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 flag 6
Overseas Containers (Finance) Ltd v Stoker [1989] 1 WLR 606 United Kingdom circa 1989 LexisNexis / Westlaw flag 6
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 flag 60
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 flag 18
Tower MCashback (Special Commissioners): Tower MCashback LLP 1 v RCC [2008] STC (SCD) 1 United Kingdom circa 2008 flag 6
Tucker v Granada Motorway Services Ltd [1979] 2 All ER 801 United Kingdom circa 1979 LexisNexis flag 10
Walls v Livesey [1995] STC (SCD) 12 United Kingdom circa 1995 flag 9
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 flag 170
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 flag 698
795 Tax 400 795 Tax 400 Pakistan circa 2017 flag 1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback