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Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital)    

Legislation Cited

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
Sanderson v Revenue and Customs Comrs	[2016] EWCA Civ 19; [2016] 4 WLR 67	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jan 2016	BAILII		20
Odey Asset Management LLP v HMRC	[2021] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2021	BAILII		1
Allpay Ltd v HMRC	[2018] UKFTT 273	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 May 2018	BAILII		11
Alan Anderson v HMRC	[2016] UKFTT 335	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 May 2016	BAILII		9
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
Shinelock Ltd v HMRC	[2023] UKUT 107	United Kingdom Upper Tribunal	United Kingdom	15 May 2023	BAILII		5
HFFX LLP v HMRC	[2023] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	20 Mar 2023	BAILII		2
Atherton v HMRC	[2019] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2019	BAILII		15
Spritebeam Ltd v Revenue & Customs	[2015] UKUT 75	United Kingdom Upper Tribunal	United Kingdom	25 Feb 2015	BAILII		8
Ryall v Hoare	[1923] 2 KB 447; 8 Tax Cas 521		United Kingdom	circa 1923	LexisNexis / Westlaw		19
Reed v Young	(1983) 59 Tax Cas 196		United Kingdom	circa 1983			3
Ltd v Irc	[1937] AC 785		United Kingdom	circa 1937	LexisNexis / Westlaw		7