LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

RFC 2012 plc v Advocate General for Scotland   flag  60

[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799
United Kingdom Supreme Court
United Kingdom - Scotland
5th July, 2017

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Andrew v HMRC [2019] UKFTT 177 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Mar 2019 BAILII flag 2
Avonside Roofing Ltd v HMRC [2021] UKFTT 158 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2021 BAILII flag 5
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
Chalcot Training Ltd v Ralph [2020] EWHC 1054 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 May 2020 BAILII flag 4
Charman v HMRC [2018] UKFTT 765 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag 5
Charman v HMRC [2021] EWCA Civ 1804 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Dec 2021 BAILII flag 2
CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr) [2022] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2022 BAILII flag 2
City Shoes Wholesale Ltd) v HMRC [2018] EWCA Civ 315 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Mar 2018 BAILII flag 1
Clamp , R (On the Application Of) v Revenue And Customs [2021] EWHC 2360 (Admin) High Court of England and Wales United Kingdom - England and Wales 23 Aug 2021 BAILII flag 2
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation) [2021] UKFTT 12 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2021 BAILII flag 1
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions) [2022] UKUT 351 United Kingdom Upper Tribunal United Kingdom 20 Dec 2022 BAILII flag 3
COUNTRYWIDE PARTNERS LTD (aka IPS COUNTRYWIDE Ltd) v Revenue & Customs (DISCLOSURE OF TAX AVOIDANCE SCHEMES (DOTAS) - Whether a notice of proposed allocation of Scheme Reference Number by HMRC was issued to the Appellant) [2024] UKFTT 323 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Apr 2024 BAILII flag
Dukeries Healthcare Ltd v HMRC [2021] EWHC 2086 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 Jul 2021 BAILII flag 5
Easyway Umbrella Ltd, R (On the Application Of) v His Majesty's Commisioners for Revenue and Customs [2023] EWHC 3368 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Dec 2023 BAILII flag 1
Farnborough Airport Properties Co Ltd v Revenue and Customs (CORPORATION TAX : group relief) [2017] UKUT 394 United Kingdom Upper Tribunal United Kingdom 4 Oct 2017 BAILII flag 2
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro) [2021] UKFTT 18 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jan 2021 BAILII flag 2
Gala Film Partners, LLP v Revenue & Customs (Procedure) [2023] UKFTT 699 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2023 BAILII flag
Good v Commissioners of HM Revenue and Customs [2023] EWCA Civ 114 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2023 BAILII flag 2
Hall (Liquidator of Ethos Solutions Ltd) v Nasim [2021] EWHC 142 (Ch) High Court of England and Wales United Kingdom - England and Wales 4 Feb 2021 BAILII flag 4
HFFX LLP v HMRC [2023] UKUT 73 United Kingdom Upper Tribunal United Kingdom 20 Mar 2023 BAILII flag 2
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits) [2021] UKFTT 36 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2021 BAILII flag
Higgs v HMRC [2020] UKFTT 117 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Feb 2020 BAILII flag 2
HMRC v BlueCrest Capital Management LLP [2023] EWCA Civ 1481 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Dec 2023 BAILII flag 2
HMRC v Opus Bestpay Ltd [2020] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Aug 2020 BAILII flag 1
Hoey v HMRC [2019] UKFTT 489 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jul 2019 BAILII flag 7
Hoey v HMRC [2022] EWCA Civ 656; [2022] 1 WLR 4113 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 May 2022 BAILII flag 10
Hopes (Trustees of the Skandia Life Policy Trust) v Burton [2022] EWHC 2770 (Ch) High Court of England and Wales United Kingdom - England and Wales 9 Nov 2022 BAILII flag 1
Hull City (Tigers) Ltd v HMRC [2017] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2017 BAILII flag 5
Hull City Tigers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2019] UKFTT 227 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Mar 2019 BAILII flag
Knights v Townsend Harrison Ltd [2021] EWHC 2563 (QB) High Court of England and Wales United Kingdom - England and Wales 24 Sep 2021 BAILII flag 1
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust) [2020] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2020 BAILII flag 2
Landid Property Ltd, Allen (Concrete) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income) [2017] UKFTT 692 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2017 BAILII flag 1
Le Roux Zeeman v HM Revenue and Customs [2020] EWHC 794 (Admin) High Court of England and Wales United Kingdom - England and Wales 3 Apr 2020 BAILII flag 4
London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2019] UKFTT 212 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2019 BAILII flag 3
Lynx Forecourt Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - receipt by an employee of an interest in securities) [2024] UKFTT 278 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
M R Currell Ltd v Revenue & Customs (Income Tax and Nics - Paye- payment of 800,000 to an Ebt) [2023] UKFTT 613 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2023 BAILII flag
Macleod and Mitchell Contractors Ltd v Revenue and Customs (Income Tax And National Insurance Contributions) [2019] UKUT 46 United Kingdom Upper Tribunal United Kingdom 13 Feb 2019 BAILII flag
MAGIC CARPETS (COMMERCIAL) Ltd v Revenue & Customs (Income tax - determinations for Pay as You Earn income tax - whether determinations made in time) [2023] UKFTT 700 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2023 BAILII flag
Marathon Oil UK, LLC v HMRC [2017] UKFTT 822 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2017 BAILII flag 3
MICHAEL SAUNDERS v Revenue & Customs (INCOME TAX - award made to Appellant pursuant to long-term incentive plan) [2024] UKFTT 300 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2024 BAILII flag
MOORE v Revenue & Customs (INCOME TAX - Sale of Co - Restricted Share Units in Acquirer) [2023] UKFTT 399 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2023 BAILII flag
OCO Ltd and Toughglaze (UK) Ltd v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 603 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2017 BAILII flag
Odey Asset Management LLP v HMRC [2021] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2021 BAILII flag 1
Osmond v Revenue and Customs (INCOME TAX - transactions in securities (TIS) - share buyback) [2024] UKFTT 378 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2024 BAILII flag
Petrol Services Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal) [2018] UKFTT 773 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Dec 2018 BAILII flag
Purkiss v Kennedy [2024] EWHC 1081 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 May 2024 BAILII flag 1
Purkiss v Kennedy (Re Ethos Solutions Ltd) [2022] EWHC 3098 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Dec 2022 BAILII flag 1
Revenue & Customs v AML Tax (UK) Ltd (Disclosure of tax avoidance schemes) [2022] UKFTT 114 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Mar 2022 BAILII flag
Revenue and Customs v Middlesbrough Football and Athletic Co (1986) Ltd (NATIONAL MINIMUM WAGE) [2020] UKEAT 0234_19_2003 Employment Appeals Tribunal United Kingdom 20 Mar 2020 BAILII flag
Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts) [2019] UKFTT 744 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Dec 2019 BAILII flag 1
Sheth v Revenue and Customs (INCOME TAX - loan contractor scheme - were sums paid to offshore trusts and then lent to the appellant taxable on him as employment income? - yes on the basis of Rangers) [2023] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2023 BAILII flag
Sir Fraser Morrison v Revenue and Customs [2017] UKUT 300 United Kingdom Upper Tribunal United Kingdom 3 Aug 2017 BAILII flag 2
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3
Strategic Branding Ltd v HMRC [2021] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2021 BAILII flag 4
Stuart Malcolm Forsyth v (1) The Financial Conduct Authority and (2) The Prudential Regulation Authority [2021] UKUT 162 United Kingdom Upper Tribunal United Kingdom 6 Jul 2021 BAILII flag 2
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips) [2022] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2022 BAILII flag 1
Toone v Ross [2019] EWHC 2855 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Oct 2019 BAILII flag 3
Trustees of the Morrison 2002 Maintenance Trust v Revenue And Customs [2019] EWCA Civ 93 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Feb 2019 BAILII flag
Walewski v Revenue & Customs (PROCEDURE : Other) [2020] UKFTT 58 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2020 BAILII flag
Winstanley v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 154 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Mar 2018 BAILII flag

Legislation Cited

Legislation Name Provision
1992 Act s131

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
Aberdeen Asset Management plc v HMRC [2013] CSIH 84; [2014] SLT 54; [2014] SC 271 United Kingdom - Scotland circa 2014 Westlaw flag 11
Advocate General for Scotland v Murray Group Holdings Ltd [2016] SC 201 United Kingdom - Scotland circa 2016 flag 15
Advocate General v Murray Group Holdings Ltd [2015] CSIH 77; [2015] SLT 765 United Kingdom - Scotland circa 2015 Westlaw flag 10
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
Blakiston v Cooper [1909] AC 104 United Kingdom circa 1909 LexisNexis / Westlaw flag 15
Brumby (Inspector of Taxes) v Milner [1976] UKHL 7; [1976] 3 All ER 636; [1976] 1 WLR 1096 House of Lords United Kingdom 27 Oct 1976 BAILII flag 14
Brumby v Milner [1976] 1 WLR 29 United Kingdom circa 1976 LexisNexis / Westlaw flag 7
Dextra Accessories Ltd v Macdonald (2005) 77 Tax Cas 146 United Kingdom circa 2005 flag 2
Dextra Accessories Ltd v Macdonald [2002] STC (SCD) 413 United Kingdom circa 2002 flag 11
Edwards v Roberts (1935) 19 Tax Cas 618 United Kingdom circa 1935 flag 11
Forde and McHugh Ltd v HMRC [2014] UKSC 14; [2014] 1 WLR 810 United Kingdom Supreme Court United Kingdom 26 Feb 2014 BAILII flag 20
Garforth v Newsmith Stainless Ltd [1979] 1 WLR 409 United Kingdom circa 1979 LexisNexis / Westlaw flag 15
Hadlee v Comr of Inland Revenue [1993] AC 524 United Kingdom circa 1993 LexisNexis / Westlaw flag 16
Hartland v Diggines [1926] AC 289; 10 Tax Cas 247 United Kingdom circa 1926 LexisNexis / Westlaw flag 19
Heaton v Bell [1970] AC 728 United Kingdom circa 1970 LexisNexis / Westlaw flag 25
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
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
Laidler v Perry [1966] AC 16 United Kingdom circa 1966 LexisNexis / Westlaw flag 15
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Owen v Pook [1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571 United Kingdom circa 1970 LexisNexis / Westlaw flag 41
Sempra Metals Ltd v Revenue and Customs Comrs [2008] STC (SCD) 1062 United Kingdom circa 2008 flag 16
Sloane Robinson Investment Services Ltd v Revenue & Customs [2012] UKFTT 451 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2012 BAILII flag 4
Smyth v Stretton (1904) 5 Tax Cas 36 United Kingdom circa 1904 flag 13
Tennant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
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

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback