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Hull City (Tigers) Ltd v HMRC   flag  5

[2017] UKFTT 629
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th August, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MARK CAMPBELL v Revenue & Customs (CAPITAL GAINS TAX - Whether dwelling houses were purchased as part of a trade or venture) [2022] UKFTT 46 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2022 BAILII flag
Wildin v Revenue & Customs (INCOME TAX, VAT and PENALTIES - discovery assessment and closure notice) [2022] UKFTT 42 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2022 BAILII flag
Malcolm v Revenue & Customs (INCOME TAX - adjustments to self-assessment - discovery assessment) [2021] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2021 BAILII flag 1
Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme) [2021] UKFTT 54 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Bhiki v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Disposal) [2020] UKFTT 243 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 May 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1941 s21, s35
Finance Act 1998 s29, s50

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
IBM UK Holdings Ltd v Dalgleish [2017] EWCA Civ 1212; [2018] IRLR 4; [2018] ICR 1681 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Aug 2017 BAILII flag 13
RFC 2012 plc v Advocate General for Scotland [2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799 United Kingdom Supreme Court United Kingdom - Scotland 5 Jul 2017 BAILII flag 60
Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme) [2017] UKUT 176 United Kingdom Upper Tribunal United Kingdom 8 May 2017 BAILII flag 7
Park LLP v HMRC [2017] UKFTT 217 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2017 BAILII flag 3
Schechter and Schechter v HMRC [2017] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2017 BAILII flag 1
Acornwood LLP v HMRC [2016] UKUT 361 United Kingdom Upper Tribunal United Kingdom 4 Aug 2016 BAILII flag 12
E Buyer UK Ltd v Revenue & Customs [2016] UKUT 123 United Kingdom Upper Tribunal United Kingdom 10 Mar 2016 BAILII flag 9
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
Massey (t/a Hilden Park Partnership) v v Revenue And Customs [2015] UKUT 405 United Kingdom Upper Tribunal United Kingdom 28 Jul 2015 BAILII flag 4
Brain Disorders Research Ltd Partnership and Neil Hockin v HMRC [2015] UKFTT 325 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jul 2015 BAILII flag 2
Ingenious Games v HMRC [2015] UKUT 105 United Kingdom Upper Tribunal United Kingdom 5 Mar 2015 BAILII flag 15
Partners of the Vaccine Research Ltd Partnership v Revenue & Customs [2013] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Dec 2012 BAILII flag 4
Autoclenz Ltd v Belcher [2011] UKSC 41; [2011] 4 All ER 745; [2011] ICR 1157; [2011] IRLR 820 United Kingdom Supreme Court United Kingdom 27 Jul 2011 BAILII flag 165
Icebreaker 1 LLP v HMRC [2010] UKUT 477 United Kingdom Upper Tribunal United Kingdom 26 Jan 2011 BAILII flag 5
Lower Mill Estate Ltd v HMRC [2010] UKUT 463 United Kingdom Upper Tribunal United Kingdom circa 2010 BAILII flag 8
Hankinson v HMRC [2009] UKFTT 384; 81 Tax Cas 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2009 BAILII flag 8
Lower Mill Estate Ltd v Her Majesty's Revenue & Customs [2009] UKFTT 38 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2009 BAILII flag 1
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
Kalron Foods Ltd v HMRC [2007] EWHC 695 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag
Wood v Holden (2006) 78 Tax Cas 1 United Kingdom circa 2006 flag 5
DPP v Hall [2005] EWCA Civ 77; [2006] 3 All ER 170; [2005] BLR 135; [2005] All ER (D) 37; (2005) 170 JP 11; [2006] 1 WLR 1000; 103 Con LR 67; [2005] ELR 135 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2005 BAILII flag 35
Autologic Holdings plc v Inland Revenue Commissioners [2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504 Privy Council United Kingdom circa 2005 BAILII flag 66
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
[2003] Si 2003/2682 [2003] SI 2003/2682 United Kingdom circa 2003 flag 20
Agnew v Commissioner of Inland Revenue [2001] UKPC 28; [2001] 2 AC 710; [2001] All ER 21; [2001] Lloyds Rep Bank 251; [2001] 2 BCLC 188; [2001] 3 WLR 454; [2001] BCC 259 Privy Council United Kingdom 5 Jun 2001 BAILII flag 109
Bankway Properties Ltd v Pensfold-Dunsford [2001] EWCA Civ 528; [2001] 1 WLR 1369; [2001] L & TR 27; [2001] 2 EGLR 36 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Apr 2001 BAILII flag 15
Hitch v Stone (Inspector of Taxes) [2001] EWCA Civ 63; 73 Tax Cas 600; [2001] BTC 78 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jan 2001 BAILII flag 60
National Westminster Bank plc v Jones [2000] BPIR 1092 United Kingdom circa 2000 LexisNexis flag 9
Social Security (Decisions and Appeals) Regulations [1999] SI 1999/1027 United Kingdom circa 1999 flag 4
R v IRC ex parte Caglar (1995) 67 Tax Cas 335 United Kingdom circa 1995 flag 1
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
Antoniades v Villiers [1990] 1 AC 417 United Kingdom circa 1990 LexisNexis / Westlaw flag 78
Lipkin Gorman v Karpnale Ltd [1989] 1 WLR 1340 United Kingdom circa 1989 LexisNexis / Westlaw flag 73
Brady v Group Lotus Car Companies Plc (1987) 60 Tax Cas 359 United Kingdom circa 1987 flag 8
Street v Mountford [1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318 House of Lords United Kingdom 2 May 1985 BAILII flag 320
Duchy Maternity Ltd v Hodgson (1985) 59 Tax Cas 85 United Kingdom circa 1985 flag 1
Rhesa Shipping Co SA v Edmunds (The Popi M) [1985] 2 All ER 712; [1985] 1 WLR 948; [1985] 2 Lloyds Rep 1 United Kingdom circa 1985 LexisNexis flag 414
IRC v Garvin (1979) 55 Tax Cas 24 United Kingdom circa 1979 flag 4
Johnson v Scott (1978) 52 Tax Cas 383 United Kingdom circa 1978 flag 35
Vandervell Trustees Ltd v White [1971] AC 912; [1970] 3 All ER 16; (1970) 46 Tax Cas 341 United Kingdom circa 1971 LexisNexis / Westlaw flag 120
Hume v Asquith (1968) 45 Tax Cas 251 United Kingdom circa 1968 flag 1
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 530
Jones v Mason International (Luton) Ltd (1966) 43 Tax Cas 570 United Kingdom circa 1966 flag 1
Hudson v Humbles (1965) 42 Tax Cas 380 United Kingdom circa 1965 flag 11
Slattery v Mance [1962] 1 QB 676 United Kingdom circa 1962 LexisNexis / Westlaw flag 10
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 98
Dixon & Gaunt Ltd and James Hare Ltd v IRC (1947) 29 Tax Cas 289 United Kingdom circa 1947 flag 2
Thomas Fattorini (Lancashire) Ltd v IRC [1942] AC 643; 24 Tax Cas 328 United Kingdom circa 1942 LexisNexis / Westlaw flag 5
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 252
T Haythornwaite & Sons v Kelly (HM Inspector of Taxes) (1927) 11 Tax Cas 657 United Kingdom circa 1927 flag 85
R v Commissioner of Taxes for St Giles and St George, Bloomsbury (ex parte Hooper) (1915) 7 Tax Cas 64 United Kingdom circa 1915 flag 1
Untelrab Ltd v McGregor [1906] STC (SCD) 1 United Kingdom circa 1906 flag 1
IRC v Transport Economy Ltd 35 Tax Cas 601 United Kingdom circa 2001 flag 4

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