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XL Insurance Co SE v IPORS Underwriting Ltd   flag  2

[2021] EWHC 474 (Comm)
High Court of England and Wales
United Kingdom - England and Wales
4th March, 2021

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re Diplock [1948] 1 KB 339; [1948] Ch 465; [1947] 2 All ER 751 United Kingdom circa 1948 LexisNexis / Westlaw flag 293
Banque Financiere de la Cite v Parc (Battersea) Ltd [1998] UKHL 7; [1999] 1 AC 221; [1998] 1 All ER 737; [1998] 2 WLR 475 House of Lords United Kingdom 26 Feb 1998 BAILII flag 215
Boscawen v Bajwa [1995] EWCA Civ 15; [1995] 4 All ER 769; [1996] 1 WLR 328 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Apr 1995 BAILII flag 143
Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200 United Kingdom Supreme Court United Kingdom 11 Apr 2017 BAILII flag 105
Menelaou v Bank of Cyprus UK Ltd [2015] UKSC 66; [2016] AC 176; [2016] 2 All ER 913 United Kingdom Supreme Court United Kingdom 4 Nov 2015 BAILII flag 61
Zobory v FCT [1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412 Federal Court of Australia Australia - Commonwealth 1 May 1995 AustLII flag 52
Autologic Holdings v Inland Revenue [2005] UKHL 54; [2006] 1 AC 118 House of Lords United Kingdom circa 2006 BAILII flag 39
HMRC v Raftopoulou [2018] EWCA Civ 818; [2019] 1 WLR 1528 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Apr 2018 BAILII flag 24
Browne v Butter [1859] EngR 282; 3 De G & J 563; 44 ER 1386; 28 LJCh 417 Court of Chancery United Kingdom circa 1859 CommonLII flag 16
Taylor v Blakelock [1886] UKLawRpCh 102; (1886) 32 Ch D 560 United Kingdom 16 Apr 1886 CommonLII flag 13
DD Growth Premium 2X Fund (in liquidation) v RMF Market Neutral Strategies (Master) Ltd [2017] UKPC 36 Privy Council United Kingdom 23 Nov 2017 BAILII flag 11
In re Stanford International Bank Ltd [2019] UKPC 45; [2020] 1 BCLC 446 Privy Council United Kingdom 16 Dec 2019 BAILII flag 10
HMRC v Goldsmith [2019] UKUT 325 United Kingdom Upper Tribunal United Kingdom 4 Nov 2019 BAILII flag 6
Vieira v Revenue and Customs Commissioners [2017] EWHC 936; [2017] EWHC 936 (Ch); [2017] 4 WLR 86 High Court of England and Wales United Kingdom - England and Wales 28 Apr 2017 BAILII flag 4
Byrne v The Commissioners for Her Majesty's Revenue & Customs [2017] UKFTT 0144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2017 BAILII flag 1
Commissioners of Her Majesty's Revenue and Customs v Harris [2011] EWHC 3094 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 1
Lamb v Irc [2005] EWHC 592 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag 1
Whitney v Commissioners for the Inland Revenue [1925] AC 37 United Kingdom circa 1925 LexisNexis / Westlaw flag 1
XL Insurance Co SE v IPORS Underwriting Ltd [2021] EWHC 474 High Court of England and Wales United Kingdom - England and Wales circa 2021 BAILII flag

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