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Tower MCashback     25

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		1136
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
Khan v Miah	[2000] UKHL 55; [2001] 1 All ER 20; [2001] 1 All ER (Comm) 282; [2000] 1 WLR 2123; [2000] All ER (D) 1647	House of Lords	United Kingdom	2 Nov 2000	BAILII		36
D Arcy v HMRC	[2006] STC (SCD) 543		United Kingdom	circa 2006			21
Barclays Mercantile Business Finance Ltd v Mawson	[2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2002	BAILII		19
Birmingham and District Cattle By-Products Co Ltd v Inland Revenue Commissioners	(1919) 12 Tax Cas 92		United Kingdom	circa 1919			18
Kirk and Randall Ltd v Dunn	(1924) 8 Tax Cas 663		United Kingdom	circa 1924			15
Mansell v HMRC	[2006] STC (SCD) 605		United Kingdom	circa 2006			8
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
Household Estate Agents Ltd	[2007] EWHC 1684	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		3
Eastham v Leigh London and Provincial Properties Ltd	[1917] Ch 871	Court of Chancery	United Kingdom	circa 1917	LexisNexis / Westlaw		1
HMRC v D'Arcy	[2007] EWHC 163	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
WASA International (UK) Insurance Co Ltd v WASA International Insurance Co Ltd (a Swedish Co)	[2002] EWHC 2698	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII