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Clark (Inspector of Taxes) v Perks     32

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 The Taxpayer (INCOME TAX - Penalty under s208 Finance Act 2014 issued after issue of follower notice in relation to arrangements said to give rise to loss on 'relevant discounted securities' (Schedule 13 Finance Act 1996) - whether FTT erred in its approach to holding judicial ruling (Audley v HMRC) was 'relevant' to taxpayer's arrangements because it had regard to 'post-Ramsey analysis' facts rather than primary facts)		United Kingdom Upper Tribunal	United Kingdom	22 Jan 2024	BAILII
R (Haworth) v HMRC	[2021] UKSC 25	United Kingdom Supreme Court	United Kingdom	2 Jul 2021	BAILII		4
L M Associates Ltd v Gibbeson	[2020] EWCA Civ 1460	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Nov 2020	BAILII
Re Pendennis s Application	[2017] UKUT 430	United Kingdom Upper Tribunal	United Kingdom	24 Nov 2017	BAILII		1
Irvine v The General Medical Council	[2017] EWCA Civ 1296	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Aug 2017	BAILII
Gray v Elite Town Management	[2016] EWCA Civ 1318	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Nov 2016	BAILII		1
Greig v Hutchison	[2015] NZHC 3067	High Court of New Zealand	New Zealand	4 Dec 2015	NZLII		2
Miaris v The Secretary of State for Communities and Local Government	[2015] EWHC 2094 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	17 Jul 2015	BAILII		1
Dillard v F & C Commercial Holdings Ltd	[2014] EWHC 1219 (QB)	High Court of England and Wales	United Kingdom - England and Wales	16 Apr 2014	BAILII		2
Spowage v Revenue & Customs	[2009] UKFTT 142	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jun 2009	BAILII		1
Atlantic Air Ltd v Hoff	[2008] UKEAT 0602_07_2603	Employment Appeals Tribunal	United Kingdom	26 Mar 2008	BAILII
John A Langley v Revenue & Customs	[2007] UKSPC SPC00642	United Kingdom Special Commissioners of Income Tax	United Kingdom	30 Oct 2007	BAILII
CGU International Insurance plc v AstraZeneca Insurance Co Ltd	[2006] EWCA Civ 1340; [2007] 1 Lloyds Rep 142; [2007] 1 All ER (Comm) 501; [2006] All ER (D) 176	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Oct 2006	BAILII		20
R v Goodwin	[2005] EWCA Crim 3184; [2006] 2 All ER 519; [2006] 1 WLR 546; [2006] 2 All ER (Comm) 281; [2005] All ER (D) 111	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	7 Dec 2005	BAILII		2
Smith International Inc v Specialised Petroleum Services Group Ltd	[2005] EWCA Civ 1357; [2006] 1 WLR 252; [2005] All ER (D) 221	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Nov 2005	BAILII		2
Scribes West Ltd v Relsa Anstalt	[2004] EWCA Civ 965; [2004] 4 All ER 653; [2004] 1 WLR 2432; [2004] BLR 153; [2004] All ER (D) 337; 100 Con LR 1	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Jul 2004	BAILII		10
Mahajan v Department of Constitutional Affairs	[2004] EWCA Civ 946	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jun 2004	BAILII		5
T v Hertfordshire County Council	[2004] EWCA Civ 927; [2005] LGR 262	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jun 2004	BAILII		2
[2003] Uksscsc Csi_248_2003 (5 December 2003)	[2003] UKSSCSC CSI_248_2003	Social Security and Child Support Commission	United Kingdom	5 Dec 2003	BAILII
Keegan v Chief Constable of Merseyside Police	[2003] EWCA Civ 495; [2003] All ER (D) 70; [2003] 1 WLR 2187	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Apr 2003	BAILII		5
Peart v Secretary of State for Transport, Local Government & the Regions	[2003] EWCA Civ 295	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2003	BAILII
Gregory v Turner	[2003] 1 WLR 1149		United Kingdom	19 Feb 2003	LexisNexis / Westlaw		14
Hurst v Crampton Bros (Coopers) Ltd	[2002] EWCA Civ 1384	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Aug 2002	BAILII
Taylor v London Borough Of Enfield	[2002] EWCA Civ 893	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 May 2002	BAILII
Ahmad v Barclays Bank Plc	[2002] EWCA Civ 1332	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2002	BAILII
Dooley v Parker	[2002] EWCA Civ 96	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Feb 2002	BAILII		1
Aslam v Tahmasaby	[2001] EWCA Civ 1961	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2001	BAILII
Ogle v Metcalfe Mather Pepper	[2001] EWCA Civ 2035	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Dec 2001	BAILII
Woolwich Plc v Barnes	[2001] EWCA Civ 1801	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Nov 2001	BAILII
London Borough Of Lewisham v Tolabi	[2001] EWCA Civ 1631	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Oct 2001	BAILII
Stratal Ltd v Yellowsun Ltd	[2001] EWCA Civ 1565	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Oct 2001	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
F and I Services Ltd v Commissioners of Customs and Excise	[2001] All ER (D) 289		United Kingdom	circa 2001	LexisNexis		1
Von Rocks	[1998] 2 Lloyds Rep 198		United Kingdom	circa 1998	Westlaw		5
Addison v Denholm Ship Management (UK) Ltd	[1997] ICR 770		United Kingdom	circa 1997			14
Pepper v Hart	[1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421	House of Lords	United Kingdom	26 Nov 1992	BAILII		960
O'Kelly v Trusthouse Forte plc	[1984] QB 90; [1983] 3 All ER 456; [1983] IRLR 369; [1983] ICR 728; [1983] 3 WLR 605		United Kingdom	circa 1984	LexisNexis / Westlaw		168
Yuill v Wilson	[1980] 1 WLR 910		United Kingdom	circa 1980	LexisNexis / Westlaw		3
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
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		343
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1132
Polpen Shipping Co Ltd v Commercial Union Assurance Co Ltd	[1943] KB 161		United Kingdom	circa 1943	LexisNexis / Westlaw		6
: The Mudlark	[1911] PD 116		United Kingdom	circa 1911			2
Wells v Gas Float Whitton	[1897] UKLawRpAC 24; [1897] AC 337		United Kingdom	24 May 1897	CommonLII		12