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Revenue and Customs   flag 

[2022] UKUT 185
United Kingdom Upper Tribunal
United Kingdom
12th July, 2022

Legislation Cited

Legislation Name Provision
Finance Act 1971 s44

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
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
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 86
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Rossendale Borough Council v Hurstwood Properties (A) Ltd [2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 43
Barclays Mercantile Business Finance Ltd v Mawson [2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Dec 2002 BAILII flag 19
Boss Holdings Ltd v Grosvenor West End Properties Ltd [2008] EWCA Civ 1460; [2008] 2 All ER 759; [2009] 1 All ER (Comm) 1166; [2008] All ER (D) 244; 152 Sol Jo 31; [2009] Lloyds Rep IR 488; [2008] 1 WLR 289; [2008] 1 EGLR 51 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jan 2008 BAILII flag 13
[2022] Ukut 00185 [2022] UKUT 00185 United Kingdom Upper Tribunal United Kingdom circa 2022 BAILII flag 3
Balhousie Holdings Ltd v HMRC [2021] UKSC 11 United Kingdom Supreme Court United Kingdom 31 Mar 2021 BAILII flag 2
Sargaison v Roberts 45 Tax Cas 12 United Kingdom circa 2001 flag 1

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