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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
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
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

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
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
Eclipse Film Partners (No 35) LLP v HMRC [2013] UKUT 639 United Kingdom Upper Tribunal United Kingdom 20 Dec 2013 BAILII flag 13
Erridge v HMRC [2015] UKFTT 0089 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
R (on the application of Derry) v HMRC [2019] 1 WLR 2745 United Kingdom circa 2019 LexisNexis / Westlaw flag 1
R v Barnet LBC, ex p Shah [1982] 2 AC 302 United Kingdom circa 1982 LexisNexis / Westlaw flag 1
Scambler v HMRC [2017] UKUT 0001 United Kingdom Upper Tribunal United Kingdom circa 2017 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

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