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R (Aozora GMAC Investment Ltd) v HMRC 14

[2019] EWCA Civ 1643; [2020] 1 All ER 803

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

8th October, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal)	[2024] UKFTT 594	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jul 2024	BAILII
Royal Surrey NHS Foundation Trust, R (On the Application Of) v Commissioners for His Majesty's Revenue and Customs	[2023] EWHC 2354 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	22 Sep 2023	BAILII
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9
Glint Pay Services Ltd, R (On the Application Of) v Commissioners for His Majesty's Revenue & Customs	[2023] EWHC 1621 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	30 Jun 2023	BAILII		1
Realreed Ltd, R (On the Application Of) v Chelsea Cloisters Services Ltd	[2023] EWHC 1572 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	26 Jun 2023	BAILII		1
Airline Placement Ltd, R (On the Application Of) v Commissioners for His Majesty's Revenue and Customs	[2023] EWHC 1191 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	19 May 2023	BAILII		1
Revenue and Customs v Aozora GMAC Investment Ltd	[2022] UKUT 258	United Kingdom Upper Tribunal	United Kingdom	23 Sep 2022	BAILII
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
Clamp , R (On the Application Of) v Revenue And Customs	[2021] EWHC 2360 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	23 Aug 2021	BAILII		2
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building)	[2021] UKFTT 270	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jul 2021	BAILII		1
Aozora GMAC Investment Ltd v Revenue And Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent Co)	[2021] UKFTT 222	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2021	BAILII		1
Aozora GMAC Investments Ltd v Revenue & Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent Co)	[2021] UKFTT 99	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2021	BAILII
Havant Biogas Ltd v The Gas And Electricity Markets Authority	[2021] EWHC 84 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	22 Jan 2021	BAILII		1
Mehan , R (on the application of) v Revenue and Customs	[2020] UKUT 213	United Kingdom Upper Tribunal	United Kingdom	10 Jul 2020	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
In re Finucane	[2019] UKSC 7; [2019] 3 All ER 191; [2019] NI 292; [2019] HRLR 7	United Kingdom Supreme Court	United Kingdom	27 Feb 2019	BAILII		73
Vacation Rentals (UK), R (On application of) v Revenue and Customs (Tax)	[2018] UKUT 383	United Kingdom Upper Tribunal	United Kingdom	22 Nov 2018	BAILII		2
R (Save Britain's Heritage) v Secretary of State for Communities and Local Government	[2018] EWCA Civ 2137; [2019] 1 WLR 929	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Oct 2018	BAILII		15
R (Gallaher Group Ltd) v Competition and Markets Authority	[2018] UKSC 25; [2019] AC 96; [2018] 4 All ER 183; [2018] 2 WLR 1583	United Kingdom Supreme Court	United Kingdom	16 May 2018	BAILII		58
R (oao Dixons Retail plc) v HMRC	[2018] EWHC 2556	High Court of England and Wales	United Kingdom - England and Wales	circa 2018	BAILII
R (Hely-Hutchinson) v HMRC	[2017] EWCA Civ 1075; [2018] 1 WLR 1682	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jul 2017	BAILII		12
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		18
R (oao Aozora GMAC Investment Ltd) v HMRC	[2017] EWHC 2881	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII
R (GSTS Pathology LLP) v Revenue and Customs Commissioners	[2013] EWHC 1801	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		3
R (Davies) v Revenue and Customs Commissioners	[2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625	United Kingdom Supreme Court	United Kingdom	19 Oct 2011	BAILII		90
R (Lumba) v Secretary of State for the Home Department	[2011] UKSC 12; [2012] 1 AC 245; [2011] 2 All ER 925; [2011] 2 WLR 671; [2011] All ER (D) 262	United Kingdom Supreme Court	United Kingdom	23 Mar 2011	BAILII		685
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case)	[1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561		United Kingdom	circa 1989	LexisNexis		281
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII		463
Vestey v Inland Revenue Comrs	[1979] Ch 177	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		22

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