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HFFX LLP v HMRC   flag  2

[2023] UKUT 73
United Kingdom Upper Tribunal
United Kingdom
20th March, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v HFFX LLP [2024] EWCA Civ 813 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jul 2024 BAILII flag
Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital) [2024] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2024 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(1)Revenue and Customs v Bluecrest Capital Management LP and (2) Andrew Dodd v Revenue and Customs [2022] UKUT 200 United Kingdom Upper Tribunal United Kingdom 22 Jul 2022 BAILII flag 2
Rossendale Borough Council v Hurstwood Properties (A) Ltd [2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 43
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
Tribe v Elborne Mitchell LLP [2021] EWHC 1863 High Court of England and Wales United Kingdom - England and Wales circa 2021 BAILII flag
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
Kerrison v HMRC [2019] UKUT 8; [2019] 4 WLR 8 United Kingdom Upper Tribunal United Kingdom 22 Jan 2019 BAILII flag 5
HMRC v Raftopoulou [2018] EWCA Civ 818; [2019] 1 WLR 1528 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Apr 2018 BAILII flag 24
UBS AG v Rose Capital Ventures Ltd [2018] EWHC 3137 High Court of England and Wales United Kingdom - England and Wales circa 2018 BAILII flag 1
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
Unwired Planet International Ltd v Huawei Technologies Co Ltd [2017] EWHC 3083 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag 2
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
Manduca v HMRC [2015] UKUT 262 United Kingdom Upper Tribunal United Kingdom 26 May 2015 BAILII flag 9
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 flag 224
Spritebeam Ltd v Revenue & Customs [2015] UKUT 75 United Kingdom Upper Tribunal United Kingdom 25 Feb 2015 BAILII flag 8
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 flag 15
Gilchrist v Revenue and Customs Commissioners [2015] Ch 183 Court of Chancery United Kingdom circa 2015 LexisNexis / Westlaw flag 9
Leeds City Council v HMRC [2014] UKUT 350 United Kingdom Upper Tribunal United Kingdom 29 Jul 2014 BAILII flag 66
Mid Essex Hospital Services NHS Trust v Compass Group UK and Ireland Ltd (trading as Medirest) [2013] EWCA Civ 200; [2013] BLR 265 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Mar 2013 BAILII flag 63
A v HMRC [2012] UKFTT 541 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2012 BAILII flag 13
In Re Banerjee [2009] EWHC 1229 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 3
Socimer International Bank Ltd (in liq) v Standard Bank London Ltd [2008] EWCA Civ 116; [2009] 2 All ER 211; [2008] 1 Lloyds Rep 558; [2008] All ER (D) 331; [2009] Crim LR 291 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2008 BAILII flag 112
Horkulak v Cantor Fitzgerald International [2004] EWCA Civ 1287; [2004] IRLR 942; [2005] ICR 402; [2004] All ER (D) 170 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 2004 BAILII flag 99
Brutus v Cozens [1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799 House of Lords United Kingdom 19 Jul 1972 BAILII flag 343
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47
Cunard s Trustees [1946] 1 All ER 159; 27 Tax Cas 122 United Kingdom circa 1946 LexisNexis flag 11
Brocklesby v Merricks (1934) 18 Tax Cas 576 United Kingdom circa 1934 flag 10
Stedeford v Beloe [1932] AC 388; 16 Tax Cas 505 United Kingdom circa 1932 LexisNexis / Westlaw flag 14
Christopher Barker & Sons v Commissioners of Inland Revenue [1919] 2 KB 222 United Kingdom circa 1919 LexisNexis / Westlaw flag 9
CIR v Maxse [1918] 2 KB 715; (1919) 12 Tax Cas 41 United Kingdom circa 1918 LexisNexis / Westlaw flag 7
Drummond v Collins [1915] AC 1011; 6 Tax Cas 525; 31 TLR 482 United Kingdom circa 1915 LexisNexis / Westlaw flag 19

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