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Revenue and Customs Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd   flag  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 † 
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 flag 8
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 flag 6
NCL Investments Ltd v HMRC [2022] UKSC 9; [2022] 1 WLR 1829 United Kingdom Supreme Court United Kingdom 23 Mar 2022 BAILII flag 5
Knowles v Knowles [2008] UKPC 30 Privy Council United Kingdom 9 Jun 2008 BAILII flag 5
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 flag 4
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 flag 3
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 flag 3
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 flag 3
R (Kambadzi) v SSHD [2011] UKSC 32 United Kingdom Supreme Court United Kingdom 6 Jul 2011 BAILII flag 1
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 flag
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag

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 flag

Legislation Cited

Legislation Name Provision
Finance Act 1998 s42

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
R (Kambadzi) v SSHD [2011] UKSC 32 United Kingdom Supreme Court United Kingdom 6 Jul 2011 BAILII flag 1
[2005] SLT 888 [2005] SLT 888 United Kingdom - Scotland circa 2005 Westlaw flag 1
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 flag
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag
"A Fair Share of Taxes-A Bridge Too Far?" [2010] UNSWLRS 73 Datt, Kalmen Australia circa 2010 AustLII flag
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 flag

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