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Gallaher Ltd v HMRC   flag 

[2019] UKFTT 207
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
25th March, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Redevco Properties UK 1 Ltd v Revenue And Customs [2023] UKFTT 655 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jul 2023 BAILII flag
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag
Panayi v HMRC [2019] UKFTT 622 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2019 BAILII flag

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s5
Finance Act 1988
Finance Act 1995
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Vodafone 2 v HMRC [2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2009 BAILII flag
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2; [2008] 1 All ER 1061; [2008] 1 WLR 195; [2008] All ER (D) 151; [2008] BTC 5096; [2008] BVC 221 House of Lords United Kingdom 23 Jan 2008 BAILII flag
Columbus Container Services [2007] EUECJ C-298/05; [2007] ECR I-10451 Court of Justice of the European Communities Europe 6 Dec 2007 BAILII flag
R (Hurst) v London Northern District Coroner [2007] EWCA Civ 1262; [2007] 2 AC 189; [2007] 2 All ER 1025; [2008] 1 BCLC 204; [2007] All ER (D) 470; [2007] 2 WLR 726 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Nov 2007 BAILII flag
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd [2006] EWCA Civ 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jan 2006 BAILII flag
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag
Autologic Holdings plc v Inland Revenue Commissioners [2004] EWCA Civ 680; [2004] 3 All ER 957; [2004] All ER (D) 456; [2005] 1 WLR 52 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 May 2004 BAILII flag
Marks & Spencer [2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572 Court of Justice of the European Communities Europe 11 Jul 2002 BAILII flag
ICI [1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293 Court of Justice of the European Communities Europe 16 Jul 1998 BAILII flag
Litster v Forth Dry Dock and Engineering Co Ltd (in receivership) [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag
Pickstone v Freemans plc [1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] IRLR 357; [1988] 3 WLR 265 House of Lords United Kingdom 30 Jun 1988 BAILII flag

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