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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Beech Developments (Manchester) Ltd v Commissioners for His Majesty's Revenue and Customs | [2024] EWCA Civ 486 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 9 May 2024 | BAILII |
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| Vekaria v Revenue and Customs (PROCEDURE - application for late appeal of tax assessments - was there a valid timeous appeal - no) | [2023] UKFTT 288 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Mar 2023 | BAILII |
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|
| Revenue And Customs v Sanders | [2021] EWHC 1843 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 7 Jul 2021 | BAILII |
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1 |
| Odey Asset Management LLP v HMRC | [2021] UKFTT 31 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2021 | BAILII |
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1 |
| Clipperton v Revenue & Customs (INCOME TAX - settlements legislation) | [2021] UKFTT 12 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2021 | BAILII |
|
1 |
| Padfield v Revenue & Customs (CAPITAL GAINS TAX AND INCOME TAX - whether a loss arising as a result of two forward contracts over securities) | [2020] UKFTT 513 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Dec 2020 | BAILII |
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| Khan v Revenue and Customs (INCOME TAX - Co buyback of shares) | [2020] UKUT 168 | United Kingdom Upper Tribunal | United Kingdom | 2 Jun 2020 | BAILII |
|
1 |
| Cape Industrial Services Ltd v Revenue & Customs (CORPORATION TAX - on a purposive construction of s 11) | [2020] UKFTT 162 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Mar 2020 | BAILII |
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| Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts) | [2019] UKFTT 744 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Dec 2019 | BAILII |
|
1 |
| Trustees of the Morrison 2002 Maintenance Trust v Revenue And Customs | [2019] EWCA Civ 93 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Feb 2019 | BAILII |
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| R (Archer) v HMRC |
[2017] EWCA Civ 1962; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Nov 2017 | BAILII |
|
24 |
| Sir Fraser Morrison v Revenue and Customs | [2017] UKUT 300 | United Kingdom Upper Tribunal | United Kingdom | 3 Aug 2017 | BAILII |
|
2 |
| HMRC v Mabbutt | [2017] UKUT 289 | United Kingdom Upper Tribunal | United Kingdom | 2 Aug 2017 | BAILII |
|
10 |
| Mabbutt | [2016] UKFTT 306 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 May 2016 | BAILII |
|
3 |
| Morrison 2002 Maintenance Trust, The Trustees of v Revenue and Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Disposal) | [2016] UKFTT 250 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Apr 2016 | BAILII |
|
1 |
| Connell, Executors of v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) | [2016] UKFTT 154 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Mar 2016 | BAILII |
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| Estrada v Al-Juffali | [2016] EWHC 213 (Fam) | High Court of England and Wales | United Kingdom - England and Wales | 8 Feb 2016 | BAILII |
|
2 |
| H v W | [2013] HKCFI 2296 | Hong Kong Court of First Instance | Hong Kong | 10 Sep 2013 | HKLII |
|
1 |
| Yip Chi Hung 5c0du16a 9ea5u16a 862du16a 6effu16a 53cau16a 53e6u16a 4e00u16a 4ebau16a | [2013] HKCFI 988 | Hong Kong Court of First Instance | Hong Kong | 10 Sep 2013 | HKLII |
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| Schofield v HMRC | [2012] EWCA Civ 927 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 11 Jul 2012 | BAILII |
|
7 |
| Vodafone International Holdings b v v Union of India & Anr | [2012] INSC 60 | Supreme Court of India | India | 20 Jan 2012 | LIIofIndia |
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| Parastream Ltd v Revenue & Customs | [2011] UKFTT 414 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2011 | BAILII |
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|
| Revenue and Customs Commissioners |
[2011] UKSC 19; |
United Kingdom Supreme Court | United Kingdom | 11 May 2011 | BAILII |
|
108 |
| Andrew Berry v Revenue & Customs | [2009] UKFTT 386 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Dec 2009 | BAILII |
|
2 |
| Astall v HMRC |
[2009] EWCA Civ 1010; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 9 Oct 2009 | BAILII |
|
24 |
| Raftland Pty Ltd v FCT |
[2008] HCA 21; |
High Court of Australia | Australia - Commonwealth | 22 May 2008 | AustLII |
|
154 |
| Pipe v HMRC | [2008] EWHC 646 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 4 Apr 2008 | BAILII |
|
5 |
| A v a | [2007] EWHC 99 (Fam) | High Court of England and Wales | United Kingdom - England and Wales | 29 Jan 2007 | BAILII |
|
37 |
| Canada Trustco Mortgage Co v Canada |
[2005] SCC 54; |
Supreme Court of Canada | Canada | 19 Oct 2005 | Supreme Court of Canada |
|
12 |
| Rafferty v Revenue and Customs | [2005] UKSPC SPC00475 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 19 May 2005 | BAILII |
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|
| [2005] Hkcfi 6 (5 January 2005) | [2005] HKCFI 6 | Hong Kong Court of First Instance | Hong Kong | 5 Jan 2005 | HKLII |
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|
| West (Inspector of Taxes) v Trennery |
[2005] UKHL 5; |
House of Lords | United Kingdom | circa 2005 | BAILII |
|
7 |
| [2005] Ukhl 5; [2005] 1 All Er 827 |
[2005] UKHL 5; |
House of Lords | United Kingdom | circa 2005 | BAILII |
|
7 |
| Inland Revenue Commissioners v Scottish Provident Institution |
[2004] UKHL 52; |
House of Lords | United Kingdom - Scotland | 25 Nov 2004 | BAILII |
|
52 |
| Campbell v Inland Revenue | [2004] UKSC SPC00421 | United Kingdom Supreme Court | United Kingdom | 6 Jul 2004 | BAILII |
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|
| Carreras Group Ltd v Stamp Commissioner | [2004] UKPC 16 | Privy Council | United Kingdom | 1 Apr 2004 | BAILII |
|
16 |
| Trennery v HM Inspector of Taxes |
[2003] EWCA Civ 1792; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 18 Dec 2003 | BAILII |
|
2 |
| Union of India and Anr v Azadi Bachao Andolan and Anr | [2003] INSC 494 | Supreme Court of India | India | 7 Oct 2003 | LIIofIndia |
|
|
| Inland Revenue v Scottish Provident Institution |
[2003] ScotCS 188; |
Scottish Court of Session | United Kingdom - Scotland | 3 Jul 2003 | BAILII |
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|
| Barclays Mercantile Business Finance Ltd v Mawson |
[2002] EWCA Civ 1853; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 13 Dec 2002 | BAILII |
|
19 |
| Grimm v Newman |
[2002] EWCA Civ 1621; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Nov 2002 | BAILII |
|
5 |
| Tee v Inspector Of Taxes | [2002] UKSC SPC00324 | United Kingdom Supreme Court | United Kingdom | 18 Apr 2002 | BAILII |
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| Delta Finance Newco v Customs and Excise | [2001] UKSC SPC00306 | United Kingdom Supreme Court | United Kingdom | 11 Jul 2001 | BAILII |
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|
| Macniven v Westmoreland Investments Ltd |
[2001] UKHL 6; |
House of Lords | United Kingdom | 8 Feb 2001 | BAILII |
|
87 |
| NMB Holdings Ltd v Secretary of State for Social Security | [2000] EWHC Admin 369 | High Court of England and Wales | United Kingdom - England and Wales | 14 Jul 2000 | BAILII |
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| Trustees Of Bt Pension Schemes v HM Inspector Of Taxes | [2000] EWCA Civ 55 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 24 Feb 2000 | BAILII |
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| Ors v Clark | [2000] EWHC Ch 141 | High Court of England and Wales | United Kingdom - England and Wales | 24 Feb 2000 | BAILII |
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| Wong Yeung NG v the Secretary for Justice | [1999] HKCA 382 | Hong Kong Court of Appeal | Hong Kong | 20 Aug 1999 | HKLII |
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|
| United Phosphorus Ltd v China Merchants Shipping & Enterprises Co Ltd | [1998] HKCFI 437 | Hong Kong Court of First Instance | Hong Kong | 18 Jun 1998 | HKLII |
|
1 |
| Inland Revenue Commissioners v McGuckian |
[1997] UKHL 22; |
House of Lords | United Kingdom | 12 Jun 1997 | BAILII |
|
125 |
| I Lady Smith (Pty) Ltd v C of IR |
[1996] ZASCA 35; |
Supreme Court of Appeal of South Africa | South Africa | 28 Mar 1996 | SAFLII |
|
32 |
| Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation |
[1992] FCA 560; |
Federal Court of Australia | Australia - Commonwealth | 20 Nov 1992 | AustLII |
|
6 |
| Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
| "Protecting the revenue - Some common international issues" (FCA) | [2017] FedJSchol 16 | Pagone, Justice | Australia | circa 2017 | AustLII |
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| "The Vodafone Saga: Tax Planning and Corporate Veil Piercing" | [2012] NALSARStuLawRw 9 | Sharma, Nishant | India | circa 2012 | LIIofIndia |
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| "Duties General Anti-Avoidance Rules" | (2004) 7 (2) Journal of Australian Taxation 251 | Orow, Nabil; Teo, Eu-Jin | Australia | circa 2004 | AustLII |
|
2 |
| "Common Law and Tax Avoidance: Back to the Future?" | [2004] RevenueLawJl 4 | Halkyard, Andrew | Australia | circa 2004 | AustLII |
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| "Collecting Taxes" | [2002] VUWLawRw 32 | Harley, Geoff | New Zealand | circa 2002 | NZLII |
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| "Collecting Taxes" | [2002] VUWLawRw 33 | Mcleod, Rob | New Zealand | circa 2002 | NZLII |
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| "Collecting Taxes" | [2002] Victoria University of Wellingtion Law Review 33 | Mcleod, Rob | New Zealand | circa 2002 | NZLII |
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