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BlackRock Holdco 5, LLC v HMRC     2

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
JTI Acquisition Co (2011) Ltd v Commissioners for His Majesty's Revenue and Customs	[2024] EWCA Civ 652	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2024	BAILII
Kwik-Fit Group Ltd v Revenue And Customs	[2024] EWCA Civ 434	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2024	BAILII		1

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC	[2022] UKUT 199	United Kingdom Upper Tribunal	United Kingdom	19 Jul 2022	BAILII		4
DSG Retail Ltd v HMRC	[2009] STC (SCD) 397		United Kingdom	circa 2009			3
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm)	[1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704		United Kingdom	circa 1990	LexisNexis / Westlaw		43
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70
Morgan v Tate & Lyle Ltd	[1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367		United Kingdom	circa 1955	LexisNexis / Westlaw		51
Odhams Press Ltd v Cook	23 Tax Cas 233		United Kingdom	circa 1990			7
Travel Document Service v Revenue and Customs Commissioners	[2018] EWCA Civ 549; [2018] 3 All ER 60	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Mar 2018	BAILII		11