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Bayfine UK v HMRC   flag  2

[2010] EWHC 609 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
23rd March, 2010

Legislation Cited

Legislation Name Provision
Finance Act 1994 s82

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Ross v Caunters [1980] Ch 297; [1979] 3 All ER 580; [1979] 3 WLR 605; 123 Sol Jo 605 Court of Chancery United Kingdom circa 1980 LexisNexis / Westlaw flag 144
Inland Revenue Commissioners v Scottish Provident Institution [2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33 House of Lords United Kingdom - Scotland 25 Nov 2004 BAILII flag 52
Astall v HMRC [2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2009 BAILII flag 24
Bayfine UK v HMRC [2010] EWHC 609 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag

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