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Gallaher Ltd v HMRC   flag  3

[2019] UKFTT 207
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
25th March, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Redevco Properties UK 1 Ltd v Revenue And Customs [2023] UKFTT 655 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jul 2023 BAILII flag
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3
Trustees Of The P Panayi Accummulation And Maintenance Trusts Nos 1-4 v Revenue & Customs (CAPITAL GAINS TAX - exit tax on trustees relocating elsewhere in EU) [2019] UKFTT 622 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2019 BAILII flag 1

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s5
Finance Act 1988
Finance Act 1995
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Vodafone 2 v HMRC [2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2009 BAILII flag 77
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
Columbus Container Services [2007] EUECJ C-298/05; [2007] ECR I-10451 Court of Justice of the European Communities Europe 6 Dec 2007 BAILII flag 22
R (Hurst) v London Northern District Coroner [2007] EWCA Civ 1262; [2007] 2 AC 189; [2007] 2 All ER 1025; [2008] 1 BCLC 204; [2007] All ER (D) 470; [2007] 2 WLR 726 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Nov 2007 BAILII flag 49
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd [2006] EWCA Civ 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jan 2006 BAILII flag 81
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag 591
Autologic Holdings plc v Inland Revenue Commissioners [2004] EWCA Civ 680; [2004] 3 All ER 957; [2004] All ER (D) 456; [2005] 1 WLR 52 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 May 2004 BAILII flag 5
Marks & Spencer [2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572 Court of Justice of the European Communities Europe 11 Jul 2002 BAILII flag 66
ICI [1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293 Court of Justice of the European Communities Europe 16 Jul 1998 BAILII flag 71
Litster v Forth Dry Dock and Engineering Co Ltd (in receivership) [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag 161
Pickstone v Freemans plc [1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357 House of Lords United Kingdom 30 Jun 1988 BAILII flag 107

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