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Revenue and Customs Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd 12

[2007] UKHL 15; [2007] 2 All ER 440; [2007] 1 WLR 1448; [2007] All ER (D) 459; [2007] SC (HL) 105; [2007] SCLR 468

House of Lords

United Kingdom - Scotland

28th March, 2007

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5
West Burton Property Ltd v Revenue and Customs (CORPORATION TAX - deferred revenue expenditure)	[2021] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2021	BAILII
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2020] EWCA Civ 663; [2020] 1 WLR 4452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2020	BAILII		6
Union Castle Mail Steamship Co Ltd v HMRC	[2020] EWCA Civ 547	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Apr 2020	BAILII		3
Nice Cheer Investment Ltd v Commissioner of Inland Revenue	[2013] HKCFA 98; [2014] 2 HKC 112; (2013) 16 HKCFAR 813	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII		4
Wang Ruiyun v Gem Global Yield Fund Ltd	[2013] HKCFA 100	Hong Kong Court of Final Appeal	Hong Kong	12 Nov 2013	HKLII
R (Kambadzi) v SSHD	[2011] UKSC 32	United Kingdom Supreme Court	United Kingdom	6 Jul 2011	BAILII		1
Macquarie Internationale Investments Ltd v Glencore UK Ltd	[2010] EWCA Civ 697	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jun 2010	BAILII		8
Macquarie Internationale Investments Lts v Glencore UK Ltd	[2009] EWHC 2267 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	17 Sep 2009	BAILII		3
Knowles v Knowles	[2008] UKPC 30	Privy Council	United Kingdom	9 Jun 2008	BAILII		5
R (Highton) v Governor of Lancaster Farms Young Offender Institution	[2007] EWHC 1085 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	17 Apr 2007	BAILII		3

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"A Fair Share of Taxes-A Bridge Too Far?"	[2010] UNSWLRS 73	Datt, Kalmen	Australia	circa 2010	AustLII

Legislation Cited

Legislation Name	Provision
Finance Act 1998	s42

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2005] SLT 888	[2005] SLT 888		United Kingdom - Scotland	circa 2005	Westlaw		1
HM Inspector of Taxes v Mars UK Ltd	[2005] EWHC 553	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII
Commissioners v Inland Revenue v Secan Ltd	(2000) 74 Tax Cas 1		United Kingdom	circa 2000			5
Gallagher v Jones	[1994] Ch 107	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		17
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19
Duple Motor Bodies Ltd v Ostime	[1961] UKHL 6; [1961] 2 All ER 167; 39 Tax Cas 537; [1961] 1 WLR 739	House of Lords	United Kingdom	28 Mar 1961	BAILII		31

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