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Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Smallwood v HMRC	[2008] UKSPC 00669; [2008] STC (SCD) 629	United Kingdom Special Commissioners of Income Tax	United Kingdom	circa 2008	BAILII		5
Household Estate Agents Ltd	[2007] EWHC 1684	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		3
Carreras Group Ltd v Stamp Commissioner	[2004] UKPC 16	Privy Council	United Kingdom	1 Apr 2004	BAILII		16
Attorney General's Reference (No 5 of 2002), Re	[2004] UKHL 40; [2005] 1 AC 167; [2004] 4 All ER 901; [2004] 3 WLR 957; [2004] All ER (D) 181	House of Lords	United Kingdom	circa 2004	BAILII		26
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
WASA International (UK) Insurance Co Ltd v WASA International Insurance Co Ltd (a Swedish Co)	[2002] EWHC 2698	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII
R (Westminster City Council) v National Asylum Support Service	[2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235	House of Lords	United Kingdom	circa 2002	BAILII		209
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Ltd	[1987] AC 141		United Kingdom	circa 1987	LexisNexis / Westlaw		13
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
Inland Revenue Commissioners v Burmah Oil Co Ltd	(1981) 54 Tax Cas 200; [1982] SC (HL) 114	House of Lords	United Kingdom - Scotland	circa 1982			40
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		350
Fothergill v Monarch Airlines Ltd	[1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295	House of Lords	United Kingdom	10 Jul 1980	BAILII		273
National Bank of Greece SA v Westminster Bank Executor and Trustee Co (Channel Islands) Ltd	[1971] AC 945		United Kingdom	circa 1971	LexisNexis / Westlaw		6