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HMRC v Mayes     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Altrad Services Ltd	[2024] EWCA Civ 720	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jun 2024	BAILII
Brown v Commissioners for His Majesty's Revenue & Customs	[2024] EWCA Civ 92	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2024	BAILII
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2022] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2022	BAILII		1
Scott v HM Revenue and Customs	[2020] EWCA Civ 21	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Jan 2020	BAILII
Gemsupa Ltd & Anorv Revenue & Customs	[2015] UKFTT 97	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII		1
Tower Radio Ltd & Total Property Support Services Ltd v Revenue & Customs	[2013] UKFTT 387	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jul 2013	BAILII
Bretten v Revenue and Customs Commissioners	[2013] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2013	BAILII		2
Chappell	[2013] UKFTT 98	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2012	BAILII		3
Murray Group Holdings v HMRC	[2012] UKFTT 692	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2012	BAILII		5
Land Securities Plc v Revenue & Customs	[2011] UKFTT 599	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Sep 2011	BAILII
Parastream Ltd v Revenue & Customs	[2011] UKFTT 414	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2011	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Astall v HMRC	[2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2009	BAILII		24
Drummond v HMRC	[2009] EWCA Civ 608; 79 Tax Cas 793; [2009] BTC 312	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jun 2009	BAILII		10
HMRC v Drummond	[2008] EWHC 1758	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
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		203
Carreras Group Ltd v Stamp Commissioner	[2004] UKPC 16	Privy Council	United Kingdom	1 Apr 2004	BAILII		16
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 66	Hong Kong Court of Final Appeal	Hong Kong	circa 2003	HKLII		2
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
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		73
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
Stanton (Inspector of Taxes) v Drayton Commercial Investment Co Ltd	[1983] 1 AC 501		United Kingdom	circa 1983	LexisNexis / Westlaw		8
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		347