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Commissioners for His Majesty's Revenue and Customs v GE Financial Investments   flag 

[2024] EWCA Civ 797
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
17th July, 2024

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs [2023] EWCA Civ 695 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jun 2023 BAILII flag 1
[2023] Ukut 00146 [2023] UKUT 00146 United Kingdom Upper Tribunal United Kingdom circa 2023 BAILII flag 1
Alta Energy Luxembourg SARL [2021] SCC 49 circa 2021 2
Irish Bank Resolution Corporation Ltd v HMRC [2020] EWCA Civ 1128 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Aug 2020 BAILII flag 3
Fowler v HMRC [2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227 United Kingdom Supreme Court United Kingdom 20 May 2020 BAILII flag 34
Anson v HMRC [2015] UKSC 44; [2015] 4 All ER 288 United Kingdom Supreme Court United Kingdom 1 Jul 2015 BAILII flag 19
Ramsay v HMRC [2013] UKUT 226 United Kingdom Upper Tribunal United Kingdom 8 May 2013 BAILII flag 8
Smallwood v HMRC [2010] EWCA Civ 778; (2010) 80 Tax Cas 536 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Jul 2010 BAILII flag 23
Procter & Gamble UK v Revenue and Customs Commissioners [2009] EWCA Civ 407; [2009] BVC 461; [2009] BTC 5462 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 May 2009 BAILII flag 53
AH (Sudan) v Secretary of State for the Home Department [2007] UKHL 49; [2008] 1 AC 678; [2008] 4 All ER 190; [2007] 3 WLR 832; [2007] All ER (D) 218; [2008] INLR 100; [2008] Imm AR 289; [2007] HL 49 House of Lords United Kingdom 14 Nov 2007 BAILII flag 458
Cooke v Secretary of State for Social Security [2001] EWCA Civ 734; [2002] 3 All ER 279; [2001] All ER (D) 175 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Apr 2001 BAILII flag 122
Memec plc v IRC (1998) 71 Tax Cas 77 United Kingdom circa 1998 flag 12
Crown Forest Industries Ltd v Canada [1995] 2 SCR 802; 125 DLR (4th) 485 Supreme Court of Canada Canada circa 1995 flag 3
Fothergill v Monarch Airlines Ltd [1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295 House of Lords United Kingdom 10 Jul 1980 BAILII flag 270
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue [1979] AC 676; 684 PC 27 United Kingdom circa 1979 LexisNexis / Westlaw flag 42
James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd [1978] AC 141; [1977] 3 All ER 1048 United Kingdom circa 1977 LexisNexis / Westlaw flag 104
Gasque v Inland Revenue Commissioners [1940] LR 2 KB 80 United Kingdom circa 1940 LexisNexis / Westlaw flag 4
South Behar Railway Co Ltd v Inland Revenue Comrs [1925] AC 476 United Kingdom circa 1925 LexisNexis / Westlaw flag 24
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd [1924] LR 1 KB 390; 12 Tax Cas 657 United Kingdom circa 1924 LexisNexis / Westlaw flag 30
CIR (UK) v Korean Syndicate Ltd [1921] 3 KB 258 United Kingdom circa 1921 LexisNexis / Westlaw flag 16

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