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AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)    

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
Ingenious Games LLP v HMRC	[2021] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2021	BAILII		8
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2020] EWCA Civ 663; [2020] 1 WLR 4452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2020	BAILII		6
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
Notting Hill Finance Ltd v Sheikh	[2019] EWCA Civ 1337; [2019] 4 WLR 146	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2019	BAILII		48
Singh v Dass	[2019] EWCA Civ 360	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Mar 2019	BAILII		69
NCL Investments Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Profits)	[2017] UKFTT 495	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2017	BAILII		2
R (on the application of Humphreys) v Parking and Traffic Appeals Service	[2017] EWCA Civ 24; [2017] RTR 22	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jan 2017	BAILII		25
Scotts Atlantic Management Ltd v HMRC	[2015] UKUT 66	United Kingdom Upper Tribunal	United Kingdom	13 Feb 2015	BAILII		11
Chartbrook Ltd v Persimmon Homes Ltd	[2009] UKHL 38; [2009] 1 AC 1101; [2009] 4 All ER 677; [2009] 3 WLR 267; [2010] 1 All ER (Comm) 365; [2009] All ER (D) 12; 125 Con LR 1	House of Lords	United Kingdom	circa 2009	BAILII		1061
Mullarkey v Broad	[2009] EWCA Civ 2	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jan 2009	BAILII		41
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
Pittalis v Grant	[1989] QB 605; [1989] 2 All ER 622; [1989] 3 WLR 139		United Kingdom	circa 1989	LexisNexis / Westlaw		64
Council of Civil Service Unions v Minister for the Civil Service	[1985] AC 374; 9 Page 20		United Kingdom	circa 1985	LexisNexis / Westlaw		1279
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
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
Tasmania	[1890] UKLawRpAC 20; (1890) 15 AC 223		United Kingdom	22 May 1890	CommonLII		74
Macdougall v Knight	[1889] UKLawRpAC 11; (1889) 14 AC 194		United Kingdom	8 Apr 1889	CommonLII		27
Ex parte Firth, In re Cowburn	[1882] UKLawRpCh 13; (1882) 19 Ch D 419	Court of Chancery	United Kingdom	19 Jan 1882	CommonLII		51
Vodafone Cellular Ltd v Shaw	69 Tax Cas 376		United Kingdom	circa 2009			15