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HM Revenue & Customs v Naghshineh   flag  2

[2022] EWCA Civ 19
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
13th January, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
M Group Holdings Ltd v HM Revenue and Customs (Corporation Tax - Gain on Disposal of Shareholding - Substantial Shareholding Exemption) [2023] UKUT 213 United Kingdom Upper Tribunal United Kingdom 31 Aug 2023 BAILII flag
Laing O'Rourke Services Ltd v Revenue And Customs (National insurance contributions - earnings - car allowances) [2023] UKUT 155 United Kingdom Upper Tribunal United Kingdom 29 Jun 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1967 s22

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2020] Ukut 0030 [2020] UKUT 0030 United Kingdom Upper Tribunal United Kingdom circa 2020 BAILII flag 1
R (on the application of Derry) v HMRC [2019] 1 WLR 2745 United Kingdom circa 2019 LexisNexis / Westlaw flag 1
Scambler v HMRC [2017] UKUT 0001 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 1
Erridge v HMRC [2015] UKFTT 0089 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2015 BAILII flag 1
Silvester v HMRC [2015] UKFTT 0532 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2015 BAILII flag 1
French and French v HMRC [2014] UKFTT 940 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2014 BAILII flag 4
Eclipse Film Partners (No 35) LLP v HMRC [2013] UKUT 639 United Kingdom Upper Tribunal United Kingdom 20 Dec 2013 BAILII flag 13
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
R v Barnet LBC, ex p Shah [1982] 2 AC 302 United Kingdom circa 1982 LexisNexis / Westlaw flag 1

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