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Brocklesby v Merricks     10

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Manduca v HMRC	[2015] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	26 May 2015	BAILII		9
Charman v HMRC	[2018] UKFTT 765	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2018	BAILII		5
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
HFFX LLP v HMRC	[2023] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	20 Mar 2023	BAILII		2
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)	[2021] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2021	BAILII		2
Odey Asset Management LLP v HMRC	[2021] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2021	BAILII		1
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
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)	[2021] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2021	BAILII
Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading)	[2020] UKFTT 227	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 May 2020	BAILII
Christopher Martyn Chappell v Revenue & Customs	[2008] UKSPC SPC00717	United Kingdom Special Commissioners of Income Tax	United Kingdom	12 Nov 2008	BAILII