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Balhousie Holdings Ltd v HMRC     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Revenue and Customs	[2022] UKUT 185	United Kingdom Upper Tribunal	United Kingdom	12 Jul 2022	BAILII
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building)	[2021] UKFTT 270	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2021	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Grieves v F T Everard & Sons	[2005] EWHC 88	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII		4
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		203
Commission v France	[2001] EUECJ C-481/98; [2001] ECR I-3369	Court of Justice of the European Communities	Europe	3 May 2001	BAILII		29
Gregg	[1999] EUECJ C-216/97; [1999] ECR I-4947; [1999] CEC 460; [1999] All ER (EC) 775; [1999] 3 CMLR 343	Court of Justice of the European Communities	Europe	7 Sep 1999	BAILII		44
Abbey National Building Society v Cann	[1990] UKHL 3; [1991] 1 AC 56; [1990] 1 All ER 1085; [1990] 2 WLR 832	House of Lords	United Kingdom	29 Mar 1990	BAILII		89
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
Halifax plc v Customs and Excise Commissioners; University of Huddersfield Higher Education Corporation v Customs & Excise Commissioners	[2006] Ch 387; [2006] 2 All ER (Comm) 665; [2006] 2 WLR 905; [2006] All ER (D) 283	Court of Chancery	United Kingdom	circa 2006	LexisNexis / Westlaw		26
Card Protection Plan Ltd v Customs and Excise Commissioners	[1999] 2 AC 601; [1999] 3 WLR 203		United Kingdom	circa 1999	LexisNexis / Westlaw		62
BLP	[1996] 1 WLR 174		United Kingdom	circa 1996	LexisNexis / Westlaw		38
Robert Gordon s College v Customs and Excise Comrs	[1996] 1 WLR 201		United Kingdom	circa 1996	LexisNexis / Westlaw		4
Commission of the European Communities v United Kingdom (Case 416/85)	[1990] 2 QB 130		United Kingdom	circa 1990	LexisNexis / Westlaw		6
Sargaison v Roberts	[1969] 1 WLR 951; [1969] Tax Cas 612		United Kingdom	circa 1969	LexisNexis / Westlaw		10
IDC Group Ltd v Clark	[1992] 2 EGLR 184		United Kingdom	circa 1992			6
[2019] Csih 7	[2019] CSIH 7		United Kingdom - Scotland	circa 2019			2