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Sword Services Ltd v HMRC   flag  8

[2016] EWHC 1473 (Admin); [2016] 4 WLR 113
High Court of England and Wales
United Kingdom - England and Wales
23rd June, 2016

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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 flag 203
El Ajou v Dollar Land Holdings plc [1993] EWCA Civ 4; [1994] 2 All ER 685; [1994] 1 BCLC 464; [1994] TLR 1; [1994] BCC 143 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Dec 1993 BAILII flag 312
Flaxmode Ltd v Revenue and Customs Commissioners [2008] STC (SCD) 666 United Kingdom circa 2008 flag 8
HMRC [2015] UKUT 0105 United Kingdom Upper Tribunal United Kingdom circa 2015 BAILII flag 3
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
R (on the application of Sword Services Ltd) v Revenue and Customs Commissioners [2015] EWHC 3544 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag
Revenue and Customs Commissioners [2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131 United Kingdom Supreme Court United Kingdom 11 May 2011 BAILII flag 108
Rowe v HMRC [2015] EWHC 2293 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag 5
R (Sword Services Ltd) v HMRC [2016] EWHC 1473 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag 3
Walapu v HMRC [2016] EWHC 658 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag 2
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

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