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Hoechst   flag  44

[2001] Ch 620; [2001] 2 WLR 1497
Court of Chancery
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BAT Industries Plc v Inland Revenue [2024] EWHC 195 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Feb 2024 BAILII flag 1
British Telecommunications plc v HMRC [2023] EWCA Civ 1412 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Dec 2023 BAILII flag 2
Jazztel Plc v HM Revenue & Customs [2022] EWCA Civ 232 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Feb 2022 BAILII flag 3
Donatas Labeikis v HM Revenue & Customs [2021] EWHC 3237 (QB) High Court of England and Wales United Kingdom - England and Wales 19 Nov 2021 BAILII flag 1
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs [2021] UKSC 31 United Kingdom Supreme Court United Kingdom 23 Jul 2021 BAILII flag 9
Royal County Down Golf Club v Revenue & Customs (VAT - time limits) [2021] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Mar 2021 BAILII flag
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2020] UKSC 47; [2021] 1 All ER 1002; [2020] 3 WLR 1369 United Kingdom Supreme Court United Kingdom 20 Nov 2020 BAILII flag 59
HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2019] EWCA Civ 1610 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Oct 2019 BAILII flag 2
Dividend Group Litigation v Revenue and Customs Commissioners [2019] EWHC 338 (Ch); [2019] 1 WLR 5097 High Court of England and Wales United Kingdom - England and Wales 20 Feb 2019 BAILII flag 6
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39; [2019] AC 929; [2018] 3 WLR 652 United Kingdom Supreme Court United Kingdom 25 Jul 2018 BAILII flag 35
First Agency Ltd v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments) [2018] UKFTT 391 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2018 BAILII flag
Wallace v Revenue And Customs [2017] EWHC 3115 (Ch) High Court of England and Wales United Kingdom - England and Wales 6 Dec 2017 BAILII flag 1
Littlewoods Ltd v Revenue and Customs Comrs [2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401 United Kingdom Supreme Court United Kingdom 1 Nov 2017 BAILII flag 18
Jazztel plc v Revenue and Customs Commissioners [2017] EWHC 677 (Ch); [2017] 1 WLR 3869 High Court of England and Wales United Kingdom - England and Wales 3 Apr 2017 BAILII flag 11
Ipswich Town Football Club Co Ltd v Suffolk Constabulary [2017] EWHC 375 (QB) High Court of England and Wales United Kingdom - England and Wales 27 Feb 2017 BAILII flag 1
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2016] EWCA Civ 1180 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Nov 2016 BAILII flag 11
Prudential Assurance Co Ltd v HMRC [2016] EWCA Civ 376; [2017] 1 All ER 815; [2017] 1 WLR 4031 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Apr 2016 BAILII flag 39
Minshall v HM Revenue and Customs [2015] EWCA Civ 741 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jul 2015 BAILII flag
Trustees of the BT Pension Scheme v HMRC [2015] EWCA Civ 713 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jul 2015 BAILII flag 34
Littlewoods Ltd v HMRC [2015] EWCA Civ 515 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2015 BAILII flag 12
Prudential Assurance Co Ltd v HMRC [2013] EWHC 3249 (Ch) High Court of England and Wales United Kingdom - England and Wales 24 Oct 2013 BAILII flag 24
R (Kadri) v Birmingham City Council [2012] EWCA Civ 1432; [2013] 1 WLR 1755 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Nov 2012 BAILII flag 5
HM Revenue and Customs v FCE Bank Plc [2012] EWCA Civ 1290 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2012 BAILII flag
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
Islington London Borough Council v Elliott [2012] EWCA Civ 57; [2012] 3 All ER 111; [2012] 1 WLR 2375 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jan 2012 BAILII flag 22
Amalgamated Metal Corporation v Wragge & Co [2011] EWHC 887 (Comm) High Court of England and Wales United Kingdom - England and Wales 8 Apr 2011 BAILII flag 4
John Wilkins [2010] EWCA Civ 923; [2010] BVC 948 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jul 2010 BAILII flag 3
Littlewoods Retail Ltd v HM Revenue and Customs [2010] EWHC 1071 (Ch); [2010] BVC 673 High Court of England and Wales United Kingdom - England and Wales 19 May 2010 BAILII flag 14
[2010] BVC 573 [2010] BVC 573 United Kingdom circa 2010 BAILII flag
Philips Electronics UK Ltd v Revenue & Customs [2009] UKFTT 226 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Aug 2009 BAILII flag 1
Europcar UK Ltd v Revenue and Customs Commissioners [2008] EWHC 1363 (Ch); [2008] BTC 681 High Court of England and Wales United Kingdom - England and Wales 19 Jun 2008 BAILII flag 8
Pirelli Cable Holdings v HM Revenue & Customs [2008] EWCA Civ 70 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Feb 2008 BAILII flag 3
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
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners [2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985 House of Lords United Kingdom 18 Jul 2007 BAILII flag 208
Boake Allen Ltd v Revenue and Customs Commissioners [2007] UKHL 25; [2007] 3 All ER 605; [2007] 1 WLR 1386 House of Lords United Kingdom 23 May 2007 BAILII flag 19
Pirelli Cable Holdings NV v Commissioners for HM Revenue and Customs [2007] EWHC 583 (Ch) Pirelli II " United Kingdom - England and Wales 23 Mar 2007 BAILII flag 5
Medical House PLC v Revenue & Customs [2006] UKVAT V19859 VAT & Duties Tribunals United Kingdom 2 Nov 2006 BAILII flag
Pirelli Cable Holding NV v IRC [2006] UKHL 4; [2006] 2 All ER 81; [2006] 1 WLR 400 House of Lords United Kingdom 8 Feb 2006 BAILII flag 18
[2006] BVC 310; [2006] BTC 5241 [2006] BVC 310; [2006] BTC 5241 United Kingdom circa 2006 BAILII flag
Conde Nast Publications Ltd v Customs & Excise [2005] EWHC 1167 (Ch); [2005] BVC 478; [2005] BTC 5447 High Court of England and Wales United Kingdom - England and Wales 10 Jun 2005 BAILII flag 3
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
Sempra Metals v Inland Revenue Commissioners [2004] EWHC 2387 (Ch); [2004] BTC 358 High Court of England and Wales United Kingdom - England and Wales 16 Jun 2004 BAILII flag 5

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