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HMRC v Lansdowne Partners Ltd Partnership     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Morgan v Revenue And Customs (CAPITAL GAINS TAX - whether a disposal by constructive trust)	[2024] UKFTT 565	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2024	BAILII
ELAINE CURTIS v Revenue & Customs (INCOME TAX Part 4 Finance Act 2004 pension fund whether unauthorised member payment)	[2022] UKFTT 172	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2022	BAILII		1
Hargreaves v HMRC	[2022] UKUT 34	United Kingdom Upper Tribunal	United Kingdom	11 Feb 2022	BAILII		5
Thomas William Good v Revenue and Customs	[2021] UKUT 281	United Kingdom Upper Tribunal	United Kingdom	18 Nov 2021	BAILII		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
Odey Asset Management LLP v HMRC	[2021] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2021	BAILII		1
Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading)	[2020] UKFTT 227	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 May 2020	BAILII
Carter v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments)	[2020] UKFTT 179	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Apr 2020	BAILII		3
Lo v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)	[2018] UKFTT 605	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2018	BAILII
Janet Addo v HMRC	[2018] UKFTT 530	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2018	BAILII		3
Hicks v HMRC	[2018] UKFTT 22	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2018	BAILII		5
Cooke v HMRC	[2017] UKFTT 844	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Nov 2017	BAILII		3
NP, Re Leave to Appeal a Decision of The Upper Tribunal (Tax and Chancery Chamber)	[2017] ScotCS CSIH_3	Scottish Court of Session	United Kingdom - Scotland	24 Jan 2017	BAILII
Clark v Turnbull	[2017] ScotCS CSOH_4	Scottish Court of Session	United Kingdom - Scotland	6 Jan 2017	BAILII
Silvester v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses)	[2015] UKFTT 532	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Oct 2015	BAILII
Brown v Revenue & Customs	[2012] UKFTT 425	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jun 2012	BAILII
David Stephen Sanderson v Revenue & Customs	[2012] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2012	BAILII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2010] Ewhc 2582	[2010] EWHC 2582	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		1
Lansdowne	[2010] EWHC 2582	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		1
Monro v HMRC	[2009] Ch 69	Court of Chancery	United Kingdom	circa 2009	LexisNexis / Westlaw		18
Corbally-Stourton v HMRC	[2008] UKSPC SPC00692; [2008] STC (SCD) 907	United Kingdom Special Commissioners of Income Tax	United Kingdom	16 Jun 2008	BAILII		41
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm)	[1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704		United Kingdom	circa 1990	LexisNexis / Westlaw		43
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		73
Fletcher v Income Tax Commissioner	[1972] AC 414		United Kingdom	circa 1972	LexisNexis / Westlaw		15
Heastie v Veitch & Co	[1934] 1 KB 535		United Kingdom	circa 1934	LexisNexis / Westlaw		5
National Association of Local Government Officers v Watkins (HM Inspector of Taxes)	(1934) 18 Tax Cas 499		United Kingdom	circa 1934			10
Jones v South-West Lancashire Coal Owners Association Ltd	[1927] AC 827; (1927) 11 Tax Cas 790		United Kingdom	circa 1927	LexisNexis / Westlaw		27
Carlisle And Silloth Golf Club v Smith	(1913) 6 Tax Cas 198		United Kingdom	circa 1913			5
(1900) 4 Tax Cas 221	(1900) 4 Tax Cas 221		United Kingdom	circa 1900			1
Dublin Corporation v M'Adam	2 Tax Cas 387		United Kingdom	circa 1934			9