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Odey Asset Management LLP v HMRC   flag  1

[2021] UKFTT 31
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
4th February, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital) [2024] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Regulations (WA)
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Anor [2020] UKUT 161 United Kingdom Upper Tribunal United Kingdom 27 May 2020 BAILII flag 5
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs [2019] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2019 BAILII flag 1
HMRC v Tooth [2019] EWCA Civ 826 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 2019 BAILII flag 32
Ltd v HMRC [2019] UKFTT 254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2019 BAILII flag 8
Atherton v HMRC [2019] UKUT 41 United Kingdom Upper Tribunal United Kingdom 12 Feb 2019 BAILII flag 15
Kerrison v HMRC [2019] UKUT 8; [2019] 4 WLR 8 United Kingdom Upper Tribunal United Kingdom 22 Jan 2019 BAILII flag 5
HMRC v Raymond Tooth [2018] UKUT 38 United Kingdom Upper Tribunal United Kingdom 7 Feb 2018 BAILII flag 32
HMRC v Vaines [2018] EWCA Civ 45 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jan 2018 BAILII flag 7
RFC 2012 plc v Advocate General for Scotland [2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799 United Kingdom Supreme Court United Kingdom - Scotland 5 Jul 2017 BAILII flag 60
Wood v Capita Insurance Services Ltd [2017] UKSC 24; [2017] AC 1173; [2017] 4 All ER 615; [2018] 1 All ER (Comm) 51; [2017] 2 WLR 1095 United Kingdom Supreme Court United Kingdom 29 Mar 2017 BAILII flag 697
Travel Document Service v Revenue & Customs [2017] UKUT 45 United Kingdom Upper Tribunal United Kingdom 7 Feb 2017 BAILII flag 5
LLP [2017] Ch 157 Court of Chancery United Kingdom circa 2017 LexisNexis / Westlaw flag 1
Faieta v ICAP Management Services Ltd [2017] EWHC 2995 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag
Pattullo v HMRC [2016] UKUT 270 United Kingdom Upper Tribunal United Kingdom 14 Jun 2016 BAILII flag 28
Sanderson v Revenue and Customs Comrs [2016] EWCA Civ 19; [2016] 4 WLR 67 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jan 2016 BAILII flag 20
Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC [2015] UKFTT 401 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2015 BAILII flag 2
Braganza v BP Shipping Ltd [2015] UKSC 17; [2015] 4 All ER 639; [2015] 1 WLR 1661; [2015] ICR 449 United Kingdom Supreme Court United Kingdom 18 Mar 2015 BAILII flag 224
Reinhard v Ondra LLP [2015] EWHC 1869; [2015] EWHC 26 (Ch); [2016] 2 BCLC 571 High Court of England and Wales United Kingdom - England and Wales 14 Jan 2015 BAILII flag 15
Aberdeen Asset Management plc v HMRC [2013] CSIH 84; [2014] SLT 54; [2014] SC 271 United Kingdom - Scotland circa 2014 Westlaw flag 11
Versteegh v HMRC [2013] UKFTT 642 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2013 BAILII flag 13
Gibbs v HMRC [2013] UKFTT 236 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Apr 2013 BAILII flag 6
Albermarle 4 LLP v Revenue & Customs [2013] UKFTT 83 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2013 BAILII flag 1
HMRC v Charlton [2012] UKUT 770 United Kingdom Upper Tribunal United Kingdom 20 Dec 2012 BAILII flag 61
120 For 2012/13 120 For 2012/13 Court of Exchequer United Kingdom circa 2012 flag 1
HMRC v Lansdowne Partners Ltd Partnership [2011] EWCA Civ 1578 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2011 BAILII flag 17
Rainy Sky SA v Kookmin Bank [2011] UKSC 50; [2012] 1 All ER 1137; [2011] 1 WLR 2900; [2012] Lloyds Rep 34; [2012] ICR 32; [2012] 1 All ER (Comm) 1; [2011] All ER (D) 19 United Kingdom Supreme Court United Kingdom 2 Nov 2011 BAILII flag 900
R (on the application of Pattullo) v Revenue and Customs Comrs [2009] CSOH 137 United Kingdom - Scotland circa 2009 flag 12
Corbally-Stourton v HMRC [2008] UKSPC SPC00692; [2008] STC (SCD) 907 United Kingdom Special Commissioners of Income Tax United Kingdom 16 Jun 2008 BAILII flag 41
Sempra Metals Ltd v Revenue and Customs Comrs [2008] STC (SCD) 1062 United Kingdom circa 2008 flag 16
Keen v Commerzbank AG [2006] EWCA Civ 1536; [2007] ICR 623 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Nov 2006 BAILII flag 32
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
Horkulak v Cantor Fitzgerald International [2004] EWCA Civ 1287; [2004] IRLR 942; [2005] ICR 402; [2004] All ER (D) 170 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 2004 BAILII flag 99
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Clark v Nomura International plc [2000] IRLR 766 United Kingdom circa 2000 flag 108
Investors Compensation Scheme Ltd v West Bromwich Building Society [1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913 House of Lords United Kingdom 19 Jun 1997 BAILII flag 2520
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Hadlee v Commissioners of Inland Revenue [1993] AC 524 United Kingdom circa 1993 LexisNexis / Westlaw flag 16
Shilton v Wilmshurst [1991] 1 AC 684; 64 Tax Cas 15 United Kingdom circa 1991 LexisNexis / Westlaw flag 35
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd [1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423 United Kingdom circa 1988 LexisNexis / Westlaw flag 59
MacKinlay v Arthur Young McClelland Moores & Co [1986] 1 WLR 1468 United Kingdom circa 1986 LexisNexis / Westlaw flag 4
Kowloon Stock Exchange Ltd v Commissioner of Inland Revenue [1984] UKPC 38 Privy Council 2 Oct 1984 BAILII 2
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40
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
Garforth v Newsmith Stainless Ltd [1979] 1 WLR 409 United Kingdom circa 1979 LexisNexis / Westlaw flag 15
Aberdeen Construction Group Ltd v Inland Revenue Commissioners [1978] AC 885; [1978] 1 All ER 962 United Kingdom circa 1978 LexisNexis / Westlaw flag 36
Mason v Innes [1967] Ch 1079; 44 Tax Cas 326 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 3
Cenlon Finance Co Ltd v Ellwood [1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176 United Kingdom circa 1962 LexisNexis / Westlaw flag 52
Sharkey v Wernher [1956] AC 58; 36 Tax Cas 275 United Kingdom circa 1956 LexisNexis / Westlaw flag 38
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3898
Calvert v Wainwright [1947] KB 526; (1947) 1 All ER 282 United Kingdom circa 1947 LexisNexis / Westlaw flag 7
CIR Lever Bros & Unilever Ltd [1946] 13 SATC 1 South Africa circa 1946 flag 1
Cunard s Trustees [1946] 1 All ER 159; 27 Tax Cas 122 United Kingdom circa 1946 LexisNexis flag 11
Asher v London Film Productions Ltd [1944] KB 133; (1943) 60 TLR 115 United Kingdom circa 1944 LexisNexis / Westlaw flag 8
Carr v Inland Revenue Commissioners [1944] 2 All ER 163 United Kingdom circa 1944 LexisNexis flag 28
Watkins v Commissioners of Inland Revenue (1939) 2 KB 420 United Kingdom circa 1939 LexisNexis / Westlaw flag 2
Inland Revenue Comrs v Mackinlay s Trustees [1938] SC 765; 22 Tax Cas 305 United Kingdom - Scotland circa 1938 flag 7
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Brocklesby v Merricks (1934) 18 Tax Cas 576 United Kingdom circa 1934 flag 10
Lindus & Hortin v Commissioners of Inland Revenue (1933) 17 Tax Cas 442 United Kingdom circa 1933 flag 6
Stedeford v Beloe [1932] AC 388; 16 Tax Cas 505 United Kingdom circa 1932 LexisNexis / Westlaw flag 14
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
Ryall v Hoare [1923] 2 KB 447; 8 Tax Cas 521 United Kingdom circa 1923 LexisNexis / Westlaw flag 19
Brown v National Provident Institution [1921] 2 AC 222; 8 Tax Cas 57 United Kingdom circa 1921 LexisNexis / Westlaw flag 19
Christopher Barker & Sons v Commissioners of Inland Revenue [1919] 2 KB 222 United Kingdom circa 1919 LexisNexis / Westlaw flag 9
Burt & Co v IRC [1919] 2 KB 650 United Kingdom circa 1919 LexisNexis / Westlaw flag 4
CIR v Maxse [1918] 2 KB 715; (1919) 12 Tax Cas 41 United Kingdom circa 1918 LexisNexis / Westlaw flag 7
Drummond v Collins [1915] AC 1011; 6 Tax Cas 525; 31 TLR 482 United Kingdom circa 1915 LexisNexis / Westlaw flag 19
R v Bloomsbury Income Tax Commissioners [1915] 3 KB 768; 7 Tax Cas 59 United Kingdom circa 1915 LexisNexis / Westlaw flag 14
R v Comrs for the General Purposes of Income Tax for Kensington (1913) 6 Tax Cas 279 United Kingdom circa 1913 flag 16
Partridge v Mallandaine (1886) 2 Tax Cas 179 United Kingdom circa 1886 flag 13
Alloway v Phillips 53 Tax Cas 372 United Kingdom circa 1988 flag 2
Dickinson v Abel 45 Tax Cas 353 United Kingdom circa 1988 flag 2
Scott v Ricketts 44 Tax Cas 303 United Kingdom circa 1988 flag 4
Graham v Green 9 Tax Cas 309 United Kingdom circa 1988 flag 20

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