Degorce v HMRC

[2017] EWCA Civ 1427; [2018] 4 WLR 79

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

6th October, 2017

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs	[2022] UKFTT 74	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2022	BAILII
Ali v Commissioners for His Majesty's Revenue and Customs (EXCISE DUTY - assessment in respect of duty unpaid tobacco)	[2024] UKUT 176	United Kingdom Upper Tribunal	United Kingdom	18 Jun 2024	BAILII
Clitheroe v Bond (Re Jean Mary Clitheroe Deceased)	[2022] EWHC 2203 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Jul 2022	BAILII
Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd (INCOME TAX - tax avoidance scheme - whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 - whether taxable as earnings under Part 7A ITEPA 2003 because paid "in connection with" employment - Edwards v Bairstow challenge)	[2024] UKUT 98	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2024	BAILII
Ea005682019 & Ea005702019	[2021] UKAITUR EA005682019		United Kingdom	14 Oct 2021	BAILII
Gala Film Partners, LLP v Revenue & Customs (Procedure)	[2023] UKFTT 699	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Aug 2023	BAILII
HMRC v Newey (t/a Ocean Finance)	[2018] EWCA Civ 791	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Apr 2018	BAILII
How Development 1 Ltd v HMRC	[2023] UKUT 84	United Kingdom Upper Tribunal	United Kingdom	30 Mar 2023	BAILII
Hu061792017 (Rev1)	[2019] UKAITUR HU061792017		United Kingdom	18 Dec 2019	BAILII
Hu200422018	[2021] UKAITUR HU200422018		United Kingdom	11 Oct 2021	BAILII
Ingenious Games LLP v HMRC	[2021] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2021	BAILII
McClean v Thornhill	[2023] EWCA Civ 466	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Apr 2023	BAILII
R (Cartref Care Home Ltd & Others) v Commissioners for HM Revenue and Customs	[2019] EWHC 3382 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	13 Dec 2019	BAILII
Revenue And Customs v LG Park HT1 Ltd	[2023] EWCA Civ 1193	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Oct 2023	BAILII
Sherrington, Waite and Metcalfe v HMRC	[2020] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2020	BAILII
Ui2023002685	[2024] UKAITUR UI2023002685		United Kingdom	12 Feb 2024	BAILII
Ui2024000565	[2024] UKAITUR UI2024000565		United Kingdom	16 Apr 2024	BAILII
Ui2024001513	[2024] UKAITUR UI2024001513		United Kingdom	7 Jun 2024	BAILII
WM Morrison Supermarkets Plc v HMRC	[2023] UKUT 20	United Kingdom Upper Tribunal	United Kingdom	23 Jan 2023	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
[1968] 1 WLR 1343	[1968] 1 WLR 1343		United Kingdom	circa 1968	LexisNexis / Westlaw
[2015] Ukut 0447	[2015] UKUT 0447	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII
Eclipse Film Partners No 35 LLP v HMRC	[2015] EWCA Civ 95	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2015	BAILII
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
Fage UK Ltd v Chobani UK Ltd	[2014] EWCA Civ 5; [2014] FSR 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jan 2014	BAILII
Flannery v Halifax Estate Agencies Ltd	[1999] EWCA Civ 811; [2000] 1 All ER 373; [2000] 1 WLR 377; [1999] BLR 107	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Feb 1999	BAILII
HMRC v Pendragon plc	[2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838	United Kingdom Supreme Court	United Kingdom	10 Jun 2015	BAILII
JD (Congo) v Secretary of State for the Home Department	[2012] EWCA Civ 327; [2012] 1 WLR 3273; [2012] Imm AR 719	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Mar 2012	BAILII
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw
Lyle Dicker Grace v The Commissioners for Her Majesty’s Revenue and Customs	[2009] EWCA Civ 1082; [2009] BTC 704	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Oct 2009	BAILII
Patrick Degorce v Revenue & Customs	[2013] UKFTT 178	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Mar 2013	BAILII
R (Jones) v First-tier Tribunal (Social Entitlement Chamber)	[2013] UKSC 19; [2013] 2 AC 48; [2013] 2 All ER 625; [2013] 2 WLR 1012	United Kingdom Supreme Court	United Kingdom	17 Apr 2013	BAILII
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII

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