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Brain Disorders Research Ltd Partnership v HMRC     4

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
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
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		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		2
Ingenious Games LLP v HMRC	[2021] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2021	BAILII		8

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme)	[2017] UKUT 176	United Kingdom Upper Tribunal	United Kingdom	8 May 2017	BAILII		7
Vaccine Research Ltd Partnership v Revenue And Customs	[2014] UKUT 389	United Kingdom Upper Tribunal	United Kingdom	2 Sep 2014	BAILII		6
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		108
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
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1991] 1 WLR 341		United Kingdom	circa 1991	LexisNexis / Westlaw		8
Iswera v Commissioner of Inland Revenue	[1965] 1 WLR 663		United Kingdom	circa 1965	LexisNexis / Westlaw		24