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BNP Paribas SA (London Branch) v HMRC     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fahy v The Revenue Commissioners (Approved)	[2023] IEHC 710	High Court of Ireland	Republic of Ireland	14 Dec 2023	BAILII
Towers Watson Ltd v HMRC	[2017] UKFTT 846	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Nov 2017	BAILII		4
Gill v HMRC	[2017] UKFTT 597	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Aug 2017	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fidex Ltd v Revenue and Customs Commissioners	[2016] EWCA Civ 385; [2016] 4 All ER 1063	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Apr 2016	BAILII		24
1 LP (acting through Mr D J Cowen) v Revenue and Customs Commissioners	[2016] UKFTT 253	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2016	BAILII		3
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
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		18
Scotts Atlantic Management Ltd v HMRC	[2015] UKUT 66	United Kingdom Upper Tribunal	United Kingdom	13 Feb 2015	BAILII		11
Interfish Ltd v HMRC	[2014] EWCA Civ 876	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jun 2014	BAILII		6
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Tower MCashback LLP 1 v HMRC	[2010] EWCA Civ 32; [2010] BTC 154	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Feb 2010	BAILII		22
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
D Arcy v HMRC	[2006] STC (SCD) 543		United Kingdom	circa 2006			21
2 Act 2005	2 Act 2005		United Kingdom	circa 2005			46
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
R v Montila	[2004] EWCA Civ 55; [2005] QB 37; [2005] 1 All ER 113; [2004] 1 WLR 3141; [2004] All ER (D) 386; [2004] LGR 696	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2004	BAILII		294
HM Inspector of Taxes v Strand Options and Futures Ltd	[2003] EWCA Civ 1457; [2003] STI 1849; [2003] BTC 395	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Oct 2003	BAILII		1
Westminster City Council v National Asylum Support Service	[2002] UKHL 578	House of Lords	United Kingdom	circa 2002	BAILII		1
R v Dimsey	[2001] UKHL 46; [2002] 1 AC 509; [2001] 4 All ER 768; [2001] All ER (D) 157; [2001] 3 WLR 843; [2002] HRLR 5; [2002] 1 Cr App R 17; [2001] STI 1349; [2001] BTC 408; 74 Tax Cas 263	House of Lords	United Kingdom	11 Oct 2001	BAILII		9
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
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1991] 1 WLR 341		United Kingdom	circa 1991	LexisNexis / Westlaw		8
New Angel Court Ltd v Adam	[2004] 1 WLR 1988		United Kingdom	circa 1988	LexisNexis / Westlaw		4
Reed v Nova Securities Ltd	[1985] 1 WLR 193		United Kingdom	circa 1985	LexisNexis / Westlaw		7
Coates v Arndale Properties Ltd	[1984] 1 WLR 1328		United Kingdom	circa 1984	LexisNexis / Westlaw		7
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
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		70
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		75
Ransom v Higgs	[1973] 1 WLR 1180		United Kingdom	circa 1973	LexisNexis / Westlaw		3
Bishop (Inspector of Taxes) v Finsbury Securities Ltd	[1966] 3 All ER 105; (1966) 1 WLR 1402; [1966] TR 275; (1966) 43 Tax Cas 591		United Kingdom	circa 1966	LexisNexis		12
Iswera v Commissioner of Inland Revenue	[1965] 1 WLR 663		United Kingdom	circa 1965	LexisNexis / Westlaw		24
Luke v Inland Revenue Commissioners	[1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630		United Kingdom	circa 1963	LexisNexis / Westlaw		88
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		49
Cenlon Finance Co Ltd v Ellwood	[1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176		United Kingdom	circa 1962	LexisNexis / Westlaw		52
Bentley, Stokes & Lowless v Beeson	[1952] 2 All ER 82; 33 Tax Cas 491CA		United Kingdom	circa 1952	LexisNexis		14
Inland Revenue Commissioners v Dowdall, O’Mahoney & Co. Ltd	[1952] AC 401		United Kingdom	circa 1952	LexisNexis / Westlaw		4
Hughes v Bank of New Zealand	[1938] AC 36		United Kingdom	circa 1938	LexisNexis / Westlaw		1
33 Tax Cas 491	33 Tax Cas 491		United Kingdom	circa 1966			21
1 WLR 1401	1 WLR 1401		United Kingdom	circa 1966	LexisNexis / Westlaw		5
1 WLR 537	1 WLR 537		United Kingdom		LexisNexis / Westlaw		3