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Hancock v Revenue and Customs   flag 

[2019] UKSC 24
United Kingdom Supreme Court
United Kingdom
22nd May, 2019

Legislation Cited

Legislation Name Provision
Finance Act 1965
Finance Act 1997 s88, s127, s131, s133

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hancock v HMRC [2017] EWCA Civ 198 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 May 2017 BAILII flag 2
[2017] 1 WLR 4717 [2017] 1 WLR 4717 United Kingdom circa 2017 LexisNexis / Westlaw flag 1
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 flag 347
Mangin v Inland Revenue Comr [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88
Inland Revenue Commissioners v Wesleyan and General Assurance Society (1946) 30 Tax Cas 11 United Kingdom circa 1946 flag 16

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