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Commissioners for His Majesty's Revenue and Customs v HFFX LLP    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
HMRC v BlueCrest Capital Management LLP	[2023] EWCA Civ 1481	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2023	BAILII		2
Mid Essex Hospital Services NHS Trust v Compass Group UK and Ireland Ltd (trading as Medirest)	[2013] EWCA Civ 200; [2013] BLR 265	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2013	BAILII		63
Horkulak v Cantor Fitzgerald International	[2004] EWCA Civ 1287; [2004] IRLR 942; [2005] ICR 402; [2004] All ER (D) 170	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Oct 2004	BAILII		99
Reinhard v Ondra LLP	[2015] EWHC 1869; [2015] EWHC 26 (Ch); [2016] 2 BCLC 571	High Court of England and Wales	United Kingdom - England and Wales	14 Jan 2015	BAILII		15
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII		239
Braganza v BP Shipping Ltd	[2015] UKSC 17; [2015] 4 All ER 639; [2015] 1 WLR 1661; [2015] ICR 449	United Kingdom Supreme Court	United Kingdom	18 Mar 2015	BAILII		224
HFFX LLP v HMRC	[2023] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	20 Mar 2023	BAILII		2
Manduca v HMRC	[2015] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	26 May 2015	BAILII		9
Spritebeam Ltd v Revenue & Customs	[2015] UKUT 75	United Kingdom Upper Tribunal	United Kingdom	25 Feb 2015	BAILII		8
Cunard s Trustees	[1946] 1 All ER 159; 27 Tax Cas 122		United Kingdom	circa 1946	LexisNexis		11
Ryall v Hoare	[1932] 2 KB 447		United Kingdom	circa 1932	LexisNexis / Westlaw		1
Scott v Ricketts	[1967] 2 All ER 1009; [1967] 1 WLR 828		United Kingdom	circa 1967	LexisNexis		3
Bray v Best	[1989] 1 WLR 167		United Kingdom	circa 1989	LexisNexis / Westlaw		5
Stedeford v Beloe	[1932] AC 388; 16 Tax Cas 505		United Kingdom	circa 1932	LexisNexis / Westlaw		14
Drummond v Collins (Surveyor of Taxes)	[1914] UKLawRpKQB 49; [1914] 2 KB 643		United Kingdom	2 Mar 1914	CommonLII		3
Brocklesby v Merricks	(1934) 18 Tax Cas 576		United Kingdom	circa 1934			10
Drummond v Collins	[1915] AC 1011; 6 Tax Cas 525; 31 TLR 482		United Kingdom	circa 1915	LexisNexis / Westlaw		19