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Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Floor v Davis	[1978] Ch 295; [1979] 2 WLR 830	Court of Chancery	United Kingdom	circa 1978	LexisNexis / Westlaw		8
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
Degorce v HMRC	[2017] EWCA Civ 1427; [2018] 4 WLR 79	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2017	BAILII		19
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII		18
Re Mumtaz Properties Ltd	[2011] EWCA Civ 610; [2012] 2 BCLC 109	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 May 2011	BAILII		96
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities)	[2021] UKFTT 383	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Oct 2021	BAILII		6
Ingenious Games v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses)	[2017] UKFTT 429	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2017	BAILII		2
Samarkand Film Partnership No 3 v Revenue & Customs	[2011] UKFTT 610	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Sep 2011	BAILII		6
Backman v Canada	[2001] 1 RCS 367; [2001] SCC 10; [2001] 1 SCR 367	Supreme Court of Canada	Canada	1 Mar 2001	Supreme Court of Canada		8
Hancock v General Reversionary and Investment Co , Ltd	[1919] 1 KB 25; 7 Tax Cas 358		United Kingdom	circa 1919	LexisNexis / Westlaw		25
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd	[1964] AC 948; [1964] 1 All ER 208		United Kingdom	circa 1964	LexisNexis / Westlaw		45
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Commissioners of Inland Revenue v Carron Co	(1968) 45 Tax Cas 18		United Kingdom	circa 1968			16
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd	[1979] 1 WLR 683		United Kingdom	circa 1979	LexisNexis / Westlaw		12
BP Australia Ltd v FCT	[1965] 3 All ER 209		United Kingdom	circa 1965	LexisNexis		6
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		80
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73