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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
HMRC v Jason Wilkes [2021] UKUT 150 United Kingdom Upper Tribunal United Kingdom 30 Jun 2021 BAILII flag 18
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
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
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
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
Guberina v Croatia (2018) 66 EHRR 11 European Court of Human Rights Europe circa 2018 flag 17
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
Mangin v Inland Revenue Commissioner [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Marshall v Kerr (1993) 67 Tax Cas 56 United Kingdom circa 1993 flag 23
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
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
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
Re Brewster [2017] UKSC 8; [2017] 1 WLR 519; [2017] SC 8 United Kingdom Supreme Court United Kingdom 8 Feb 2017 BAILII flag 47

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