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Commissioners for His Majesty's Revenue and Customs v Conran (INCOME AND CORPORATION TAX - valuation of transfer of licensing agreement between group LLP to group Co)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Keane v Sargen	[2023] EWCA Civ 141	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Feb 2023	BAILII		3
Shinelock Ltd v HMRC	[2023] UKUT 00107	United Kingdom Upper Tribunal	United Kingdom	circa 2023	BAILII		2
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)	[2022] UKUT 351	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2022	BAILII		3
Revenue and Customs v Mr Neil pickles and Mrs Sharon Pickles (Cross Appeals)	[2022] UKUT 253	United Kingdom Upper Tribunal	United Kingdom	20 Sep 2022	BAILII		1
Jasper Alexander Thirlby Conran (1)jc Vision Ltd (2) v Revenue & Customs (Income Tax and Corporation Tax - disposal of a business to a group Co)	[2022] UKFTT 39	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2022	BAILII		1
Dyer v Revenue and Customs	[2016] UKUT 381	United Kingdom Upper Tribunal	United Kingdom	2 Sep 2016	BAILII		3
Hawksworth v Chief Constable of Staffordshire	[2012] EWCA Civ 293	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Feb 2012	BAILII		10
Lynall v Inland Revenue Commissioners	[1972] AC 680; 47 Tax Cas 375		United Kingdom	circa 1972	LexisNexis / Westlaw		40
Duke of Buccleuch v IRC	[1967] 1 AC 506		United Kingdom	circa 1967	LexisNexis / Westlaw		32
Inland Revenue Commissioners v Crossman	[1937] AC 26; [1936] 1 All ER 762		United Kingdom	circa 1937	LexisNexis / Westlaw		77
Inland Revenue Commissioners v Clay	[1914] UKLawRpKQB 141; [1914] 3 KB 466; [1914-15] All ER 882; (1915) 52 ScotLR 414		United Kingdom - Scotland	10 Jun 1914	CommonLII		83