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Reeves v HMRC   flag  5

[2018] UKUT 293
United Kingdom Upper Tribunal
United Kingdom
26th September, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Benoit D'Angelin v Revenue and Customs (INCOME TAX - BUSINESS INVESTMENT RELIEF - Introduction by Appellant of 1 5m foreign income to UK) [2024] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag
Sga Productions Ltd v Revenue & Customs (Corporation Tax Theatre Tax Relief) [2022] UKFTT 45 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2022 BAILII flag
North Point (Pall Mall) Ltd & China Town Development Co Ltd v Revenue & Customs (Construction Industry Scheme- Regulation 13 determinations - jurisdiction) [2021] UKFTT 259 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2021 BAILII flag 2
HMRC v Jason Wilkes [2021] UKUT 150 United Kingdom Upper Tribunal United Kingdom 30 Jun 2021 BAILII flag 18
Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC) [2019] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2019 BAILII flag

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s5
1992 Act s3, s13, s15
Finance Act 1989

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2018] Ukut 0293 [2018] UKUT 0293 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 1
Guberina v Croatia (2018) 66 EHRR 11 European Court of Human Rights Europe circa 2018 flag 17
Re Brewster [2017] UKSC 8; [2017] 1 WLR 519; [2017] SC 8 United Kingdom Supreme Court United Kingdom 8 Feb 2017 BAILII flag 47
R (Tigere) v Secretary of State for Business, Innovation and Skills [2015] UKSC 57; [2015] 1 WLR 3820 United Kingdom Supreme Court United Kingdom 29 Jul 2015 BAILII flag 88
Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2013 BAILII flag 54
Bank Mellat v HM Treasury (No 2) [2013] UKSC 39; [2013] 4 All ER 533; [2013] 3 WLR 179; [2013] HRLR 30; [2014] AC 700 United Kingdom Supreme Court United Kingdom 19 Jun 2013 BAILII flag 240
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
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag 591
R v Commissioners of Inland Revenue; Ex parte Newfields Developments Ltd [2001] UKHL 27; [2001] 4 All ER 400; [2001] 1 WLR 1111; [2001] STI 851; [2001] BTC 196; 73 Tax Cas 532 House of Lords United Kingdom 23 May 2001 BAILII flag 10
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315
Marshall v Kerr (1993) 67 Tax Cas 56 United Kingdom circa 1993 flag 23
Mangin v Inland Revenue Commissioner [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46

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