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Case Name | Citation(s) † | Court | Jurisdiction | Date | Full Text | Citation Index | |
Gala Film Partners, LLP v Revenue & Customs (Procedure) | [2023] UKFTT 699 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Aug 2023 | BAILII |
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McClean v Thornhill | [2023] EWCA Civ 466 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Apr 2023 | BAILII |
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JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed) | [2022] UKFTT 166 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Apr 2022 | BAILII |
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Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief) | [2021] UKFTT 223 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 May 2021 | BAILII |
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Ingenious Games LLP v HMRC | [2021] EWCA Civ 1180 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 4 Aug 2021 | BAILII |
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AXA SA v Genworth Financial International Holdings LLC | [2020] EWHC 2024 (Comm) | High Court of England and Wales | United Kingdom - England and Wales | 27 Jul 2020 | BAILII |
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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 |
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Eclipse Film Partners No 35 LLP v HMRC | [2015] EWCA Civ 95 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Feb 2015 | BAILII |
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Revenue & Customs v Micro Fusion 2004-1 LLP |
[2009] EWHC 1082 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 22 May 2009 | BAILII |
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LLP v Revenue & Customs | [2008] UKSPC SPC00695 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 30 Jun 2008 | BAILII |
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Delta Finance Newco v Customs and Excise | [2001] UKSC SPC00306 | United Kingdom Supreme Court | United Kingdom | 11 Jul 2001 | BAILII |
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Macniven v Westmoreland Investments Ltd |
[2001] UKHL 6; |
House of Lords | United Kingdom | 8 Feb 2001 | BAILII |
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Westmoreland Investments Ltd v HM Inspector Of Taxes | [1998] EWCA Civ 1608 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Oct 1998 | BAILII |
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