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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Henderson & Jones Ltd v Ross | [2023] EWHC 1276 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 26 May 2023 | BAILII |
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Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions) | [2022] UKUT 351 | United Kingdom Upper Tribunal | United Kingdom | 20 Dec 2022 | BAILII |
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Manolete Partners Plc v Rutter | [2022] EWHC 2552 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 7 Oct 2022 | BAILII |
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Bti 2014 LLC v Sequana SA |
[2022] UKSC 25; |
United Kingdom Supreme Court | United Kingdom | 5 Oct 2022 | BAILII |
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Satyam Enterprises Ltd v Burton | [2022] EWHC 1987 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 26 Jul 2022 | BAILII |
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Mark Dunsby v Revenue and Customs | [2021] UKUT 289 | United Kingdom Upper Tribunal | United Kingdom | 23 Nov 2021 | BAILII |
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Reynolds v Stanbury | [2021] EWHC 2506 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 23 Sep 2021 | BAILII |
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Baker (Liquidator of TMG Brokers Ltd) v Staines | [2021] EWHC 1006 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 23 Apr 2021 | BAILII |
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Satyam Enterprises Ltd v Burton | [2021] EWCA Civ 287 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 8 Mar 2021 | BAILII |
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Clipperton v Revenue & Customs (INCOME TAX - settlements legislation) | [2021] UKFTT 12 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2021 | BAILII |
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SSF Realisations Ltd v Loch Fyne Oysters Ltd | [2020] EWHC 3521 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 21 Dec 2020 | BAILII |
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Chalcot Training Ltd v Ralph | [2020] EWHC 1054 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 5 May 2020 | BAILII |
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Bti 2014 LLC v Sequana SA |
[2019] EWCA Civ 112; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Feb 2019 | BAILII |
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Revenue and Customs v Stephen West (Income Tax and National Insurance Contributions (Nics)) | [2018] UKUT 100 | United Kingdom Upper Tribunal | United Kingdom | 29 Mar 2018 | BAILII |
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Landid Property Ltd, Allen (Concrete) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) | [2017] UKFTT 692 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Sep 2017 | BAILII |
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Schechter and Schechter v HMRC | [2017] UKFTT 189 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Mar 2017 | BAILII |
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Burnden Holdings (UK) Ltd v Fielding |
[2016] EWCA Civ 557; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Jun 2016 | BAILII |
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Paugra Holdings Ltd (in liq) v Harvestfield Holdings Ltd |
[2014] NZCA 164; |
Court of Appeal of New Zealand | New Zealand | 2 May 2014 | NZLII |
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Madoff Securities International Ltd v Raven | [2013] EWHC 3147 (Comm) | High Court of England and Wales | United Kingdom - England and Wales | 18 Oct 2013 | BAILII |
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Iliffe News and Media Ltd v Revenue & Customs | [2012] UKFTT 696 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Nov 2012 | BAILII |
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NZF Money Ltd (in receivership) v O'Connor | [2012] NZHC 803 | High Court of New Zealand | New Zealand | 27 Apr 2012 | NZLII |
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Pounamu Properties Ltd v Brons | [2012] NZHC 590 | High Court of New Zealand | New Zealand | 30 Mar 2012 | NZLII |
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Re Styland Holdings Ltd (No 2) |
[2012] HKCFI 312; |
Hong Kong Court of First Instance | Hong Kong | 7 Mar 2012 | HKLII |
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[2012] Hkcfi 243 (7 March 2012) | [2012] HKCFI 243 | Hong Kong Court of First Instance | Hong Kong | 7 Mar 2012 | HKLII |
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Re TXU Europe Group Plc | [2011] EWHC 2072 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 12 Jul 2011 | BAILII |
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Progress Property Co Ltd v Moore |
[2010] UKSC 55; |
United Kingdom Supreme Court | United Kingdom | 8 Dec 2010 | BAILII |
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Secretary of State for Business, Innovation & Skills v Doffman | [2010] EWHC 3175 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 6 Dec 2010 | BAILII |
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WLK v TMC | [2009] HKCFA 104 | Hong Kong Court of Final Appeal | Hong Kong | 30 Nov 2009 | HKLII |
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Tradepower (Holdings) Ltd v Tradepower (HK) Ltd |
[2009] HKCFA 103; |
Hong Kong Court of Final Appeal | Hong Kong | 30 Nov 2009 | HKLII |
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Estafnous v London & Leeds Business Centres Ltd | [2009] EWHC 1308 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 15 Jun 2009 | BAILII |
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[2009] Bpir 1121 | [2009] BPIR 1121 | United Kingdom | circa 2009 | BAILII |
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[2008] HKCA 497 (5 November 2008) | [2008] HKCA 497 | Hong Kong Court of Appeal | Hong Kong | 5 Nov 2008 | HKLII |
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Progress Property Co Ltd v Moore | [2008] EWHC 2577 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 15 Oct 2008 | BAILII |
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Re Pineroad Distribution Ltd | [2007] IEHC 55 | High Court of Ireland | Republic of Ireland | 7 Mar 2007 | BAILII |
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CIBC Mellon Trust Co v Stolzenberg | [2004] EWCA Civ 827 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Jun 2004 | BAILII |
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Ultraframe (UK) Ltd v Fielding |
[2003] EWCA Civ 1805; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 12 Dec 2003 | BAILII |
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Shaker v Al-Bedrawi | [2001] EWHC Ch 159 | High Court of England and Wales | United Kingdom - England and Wales | 26 Jul 2001 | BAILII |
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Bankway Properties Ltd v Pensfold-Dunsford |
[2001] EWCA Civ 528; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 10 Apr 2001 | BAILII |
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Clydebank Football Club Ltd v Steedman | [2000] ScotCS 250 | Scottish Court of Session | United Kingdom - Scotland | 29 Sep 2000 | BAILII |
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