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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
Knowles v Knowles [2008] UKPC 30 Privy Council United Kingdom 9 Jun 2008 BAILII flag 5
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
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
NCL Investments Ltd v HMRC [2022] UKSC 9; [2022] 1 WLR 1829 United Kingdom Supreme Court United Kingdom 23 Mar 2022 BAILII flag 5
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
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
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
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
Wang Ruiyun v Gem Global Yield Fund Ltd [2013] HKCFA 100 Hong Kong Court of Final Appeal Hong Kong 12 Nov 2013 HKLII flag
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

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
[2005] SLT 888 [2005] SLT 888 United Kingdom - Scotland circa 2005 Westlaw flag 1
Commissioners v Inland Revenue v Secan Ltd (2000) 74 Tax Cas 1 United Kingdom circa 2000 flag 5
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 flag 31
Gallagher v Jones [1994] Ch 107 Court of Chancery United Kingdom circa 1994 LexisNexis / Westlaw flag 17
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
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes) (1971) 48 Tax Cas 257 United Kingdom circa 1971 flag 19

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