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A D BLY GROUNDWORKSAND CIVIL ENGINEERING Ltd (2) CHR TRAVEL Ltd v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Peter Fisher, Stephen Fisher, Anne Fisher and Revenue and Customs (Income tax - anti-avoidance - transfer of assets abroad)	[2020] UKUT 62	United Kingdom Upper Tribunal	United Kingdom	4 Mar 2020	BAILII		3
Scotts Atlantic Management Ltd v HMRC	[2015] UKUT 66	United Kingdom Upper Tribunal	United Kingdom	13 Feb 2015	BAILII		11
Chartbrook Ltd v Persimmon Homes Ltd	[2009] UKHL 38; [2009] 1 AC 1101; [2009] 4 All ER 677; [2009] 3 WLR 267; [2010] 1 All ER (Comm) 365; [2009] All ER (D) 12; 125 Con LR 1	House of Lords	United Kingdom	circa 2009	BAILII		1061
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm)	[1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704		United Kingdom	circa 1990	LexisNexis / Westlaw		43
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
Vodafone Cellular Ltd v Shaw	69 Tax Cas 376		United Kingdom	circa 2009			15
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2020] EWCA Civ 663; [2020] 1 WLR 4452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2020	BAILII		6