Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners 59

[2020] UKSC 47; [2021] 1 All ER 1002; [2020] 3 WLR 1369

United Kingdom Supreme Court

United Kingdom

20th November, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Curtis Arnold v Minister of Natural Resources and Attorney General of Belize	[2022] BZSC 56	Belize Supreme Court	Belize	5 Jul 2022	CommonLII
Anura Ltd (Formerly Orion Marine Ltd) v Sealegs International Ltd	[2024] NZCA 538	Court of Appeal of New Zealand	New Zealand	22 Oct 2024	NZLII
Dennis Bernard Doxilly v Victor La Corbiniere	[2022] ECarSC 44	Eastern Caribbean Supreme Court	International	7 Feb 2022	CommonLII
Banca Intesa Sanpaolo Spa v Comune Di Venezia	[2023] EWCA Civ 1482	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2023	BAILII	2
British Telecommunications plc v HMRC	[2023] EWCA Civ 1412	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Dec 2023	BAILII	2
Seedo v El Gamal	[2023] EWCA Civ 330	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Mar 2023	BAILII	1
Gorbachev v Guriev	[2022] EWCA Civ 1270	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Sep 2022	BAILII	2
Gemalto Holdings BV v Infineon Technologies AG	[2022] EWCA Civ 782	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jun 2022	BAILII	9
Ali v Khatib	[2022] EWCA Civ 481	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Apr 2022	BAILII	5
Hughes v Pritchard	[2022] EWCA Civ 386	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Mar 2022	BAILII	6
Jazztel Plc v HM Revenue & Customs	[2022] EWCA Civ 232	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2022	BAILII	3
HMRC v Ampleaward Ltd	[2021] EWCA Civ 1459	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Oct 2021	BAILII	3
IGE USA Investments Ltd v Revenue And Customs	[2021] EWCA Civ 534	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Apr 2021	BAILII
OT Computers Ltd v Infineon Technologies AG	[2021] EWCA Civ 501; [2021] QB 1183	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Apr 2021	BAILII	28
Potter v Canada Square Operations Ltd	[2021] EWCA Civ 339; [2022] QB 1	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Mar 2021	BAILII	18
HMRC v News Corporation UK and Ireland Ltd	[2021] EWCA Civ 91	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jan 2021	BAILII	6
StaysureCoUK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated Co were within that exemption)	[2022] UKFTT 134	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Apr 2022	BAILII
Wardle v Revenue and Customs (CAPITAL GAINS TAX - 'Entrepreneurs' relief)	[2021] UKFTT 124	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2021	BAILII	1
Clayton v Bant	[2020] HCA 44	High Court of Australia	Australia - Commonwealth	2 Dec 2020	AustLII	47
Upham v HSBC UK Bank PLC (Rev1)	[2024] EWHC 849 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	26 Apr 2024	BAILII	1
Granville Technology Group Ltd v Chunghwa Picture Tubes Ltd	[2024] EWHC 13 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	8 Feb 2024	BAILII	1
BAT Industries Plc v Inland Revenue	[2024] EWHC 195 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Feb 2024	BAILII	1
Price v Nunn	[2023] EWHC 3200 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 Dec 2023	BAILII	1
Taylor v Bank of Scotland PLC	[2023] EWHC 3185 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 Dec 2023	BAILII	1
Edward v Okeke	[2023] EWHC 2932 (KB)	High Court of England and Wales	United Kingdom - England and Wales	17 Nov 2023	BAILII	2
Media Trust SPA (As Trustee for the Jacaranda Trust) v BGB Weston Ltd	[2023] EWHC 1491 (KB)	High Court of England and Wales	United Kingdom - England and Wales	16 Oct 2023	BAILII	2
AXA Sun Life Plc v Commissioners of Inland Revenue	[2023] EWHC 944 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	26 Apr 2023	BAILII	1
Anron Bunkering DMCC v Glencore Energy UK Ltd	[2023] EWHC 295 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	14 Feb 2023	BAILII	1
Purkiss v Kennedy (Re Ethos Solutions Ltd)	[2022] EWHC 3098 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Dec 2022	BAILII	1
Banca Intesa Sanpaolo SpA v Comune di Venezia	[2022] EWHC 2586 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	14 Oct 2022	BAILII	5
Sanderson v MGN Ltd	[2022] EWHC 1222 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	27 May 2022	BAILII	9
Giddens v Frost	[2022] EWHC 1022 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	12 May 2022	BAILII	2
Bilta v SVS Securities plc	[2022] EWHC 723 (Ch); [2022] BCC 833	High Court of England and Wales	United Kingdom - England and Wales	31 Mar 2022	BAILII	7
Gemalto Holding BV v Infineon Technologies AG	[2022] EWHC 156 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Jan 2022	BAILII	1
Arif v Sanger	[2021] EWHC 3475 (QB)	High Court of England and Wales	United Kingdom - England and Wales	21 Dec 2021	BAILII	1
LIA v Credit Suisse International	[2021] EWHC 2684 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	3 Dec 2021	BAILII	4
Allianz Global Investors GmbH v RSA Insurance Group Ltd	[2021] EWHC 2950 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Nov 2021	BAILII	2
Ecu Group PLC v HSBC Bank PLC	[2021] EWHC 2875 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	1 Nov 2021	BAILII	2
European Real Estate Debt Fund (Cayman) Ltd v Treon	[2021] EWHC 2866 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	27 Oct 2021	BAILII	8
Goldtrail Travel Ltd (In Liquidation) v Grumbridge	[2021] EWHC 1713 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	24 Jun 2021	BAILII	1
Canary Riverside Estate Management Ltd v Coates	[2021] EWHC 1505 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Jun 2021	BAILII	1
Bhattacharya v Oaksix Holdings Ltd	[2021] EWHC 1326 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	26 May 2021	BAILII	2
Boyse (International) Ltd v Natwest Markets Plc	[2021] EWHC 1387 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	25 May 2021	BAILII	4
Clitheroe v Bond	[2021] EWHC 1102 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	4 May 2021	BAILII	8
Lord Chancellor (as Successor to the Legal Services Comission) v Halberstadt-Twum (t/a Cleveland Solicitors)	[2021] EWHC 413 (QB)	High Court of England and Wales	United Kingdom - England and Wales	1 Mar 2021	BAILII
Privacy International v Investigatory Powers Tribunal	[2021] EWHC 27 (Admin); [2021] QB 936	High Court of England and Wales	United Kingdom - England and Wales	8 Jan 2021	BAILII	2
Surrey CC v NHS Lincolnshire Commissioning Group	[2020] EWHC 3550 (QB); [2021] QB 896	High Court of England and Wales	United Kingdom - England and Wales	21 Dec 2020	BAILII	3
China Medical Technologies, Inc (in Liquidation) v Bank of China (Hong Kong) Ltd	[2021] HKCFI 3042	Hong Kong Court of First Instance	Hong Kong	15 Oct 2021	HKLII	5
Primeo Fund v Bank of Bermuda (Cayman) Ltd	[2023] UKPC 40; [2024] AC 727; [2023] 3 WLR 1007	Privy Council	United Kingdom	15 Nov 2023	BAILII	3
Jogie v Sealy	[2022] UKPC 32	Privy Council	United Kingdom	15 Aug 2022	BAILII	3
Gol Linhas Aereas SA v MatlinPatterson Global Opportunities Partners (Cayman) II LP	[2022] UKPC 21	Privy Council	United Kingdom	19 May 2022	BAILII	4
Reclaiming Motions of Glasgow City Council and West Dunbartonshire Council Against VFS Financial Services Ltd	[2022] ScotCS CSIH_1	Scottish Court of Session	United Kingdom - Scotland	18 Jan 2022	BAILII
Potter v Canada Square Operations Ltd	[2023] UKSC 41; [2023] 3 WLR 963	United Kingdom Supreme Court	United Kingdom	15 Nov 2023	BAILII	13
News Corporation UK & Ireland Ltd v Revenue and Customs Comrs	[2023] UKSC 7; [2024] AC 89	United Kingdom Supreme Court	United Kingdom	22 Feb 2023	BAILII	7
R (Fratila) v SSWP	[2021] UKSC 53	United Kingdom Supreme Court	United Kingdom	1 Dec 2021	BAILII	4
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs	[2021] UKSC 31	United Kingdom Supreme Court	United Kingdom	23 Jul 2021	BAILII	9
Hampton George Hewitt v Revenue and Customs	[2021] UKUT 231	United Kingdom Upper Tribunal	United Kingdom	17 Sep 2021	BAILII	1
Bowden, Re Application for Judicial Review [2023] NIKB 89 (12 September 2023)	[2023] KB 89		United Kingdom	12 Sep 2023	BAILII
Hu053092020	[2022] UKAITUR HU053092020		United Kingdom	13 Jul 2022	BAILII

Legislation Cited

Legislation Name	Provision
Limitation of Actions Act (SA)	s27

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
Granville Technology Group Ltd v Chunghwa Picture Tubes Ltd	[2024] EWHC 13 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	8 Feb 2024	BAILII	1
BAT Industries Plc v Inland Revenue	[2024] EWHC 195 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Feb 2024	BAILII	1
Price v Nunn	[2023] EWHC 3200 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 Dec 2023	BAILII	1
Taylor v Bank of Scotland PLC	[2023] EWHC 3185 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 Dec 2023	BAILII	1
Edward v Okeke	[2023] EWHC 2932 (KB)	High Court of England and Wales	United Kingdom - England and Wales	17 Nov 2023	BAILII	2
Media Trust SPA (As Trustee for the Jacaranda Trust) v BGB Weston Ltd	[2023] EWHC 1491 (KB)	High Court of England and Wales	United Kingdom - England and Wales	16 Oct 2023	BAILII	2
AXA Sun Life Plc v Commissioners of Inland Revenue	[2023] EWHC 944 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	26 Apr 2023	BAILII	1
Anron Bunkering DMCC v Glencore Energy UK Ltd	[2023] EWHC 295 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	14 Feb 2023	BAILII	1
Purkiss v Kennedy (Re Ethos Solutions Ltd)	[2022] EWHC 3098 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Dec 2022	BAILII	1
Banca Intesa Sanpaolo SpA v Comune di Venezia	[2022] EWHC 2586 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	14 Oct 2022	BAILII	5
Sanderson v MGN Ltd	[2022] EWHC 1222 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	27 May 2022	BAILII	9
Giddens v Frost	[2022] EWHC 1022 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	12 May 2022	BAILII	2
Bilta v SVS Securities plc	[2022] EWHC 723 (Ch); [2022] BCC 833	High Court of England and Wales	United Kingdom - England and Wales	31 Mar 2022	BAILII	7
Gemalto Holding BV v Infineon Technologies AG	[2022] EWHC 156 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Jan 2022	BAILII	1
Arif v Sanger	[2021] EWHC 3475 (QB)	High Court of England and Wales	United Kingdom - England and Wales	21 Dec 2021	BAILII	1
LIA v Credit Suisse International	[2021] EWHC 2684 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	3 Dec 2021	BAILII	4
Allianz Global Investors GmbH v RSA Insurance Group Ltd	[2021] EWHC 2950 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Nov 2021	BAILII	2
Ecu Group PLC v HSBC Bank PLC	[2021] EWHC 2875 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	1 Nov 2021	BAILII	2
European Real Estate Debt Fund (Cayman) Ltd v Treon	[2021] EWHC 2866 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	27 Oct 2021	BAILII	8
Goldtrail Travel Ltd (In Liquidation) v Grumbridge	[2021] EWHC 1713 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	24 Jun 2021	BAILII	1
Canary Riverside Estate Management Ltd v Coates	[2021] EWHC 1505 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Jun 2021	BAILII	1
Bhattacharya v Oaksix Holdings Ltd	[2021] EWHC 1326 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	26 May 2021	BAILII	2
Boyse (International) Ltd v Natwest Markets Plc	[2021] EWHC 1387 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	25 May 2021	BAILII	4
Clitheroe v Bond	[2021] EWHC 1102 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	4 May 2021	BAILII	8
Lord Chancellor (as Successor to the Legal Services Comission) v Halberstadt-Twum (t/a Cleveland Solicitors)	[2021] EWHC 413 (QB)	High Court of England and Wales	United Kingdom - England and Wales	1 Mar 2021	BAILII
Privacy International v Investigatory Powers Tribunal	[2021] EWHC 27 (Admin); [2021] QB 936	High Court of England and Wales	United Kingdom - England and Wales	8 Jan 2021	BAILII	2
Surrey CC v NHS Lincolnshire Commissioning Group	[2020] EWHC 3550 (QB); [2021] QB 896	High Court of England and Wales	United Kingdom - England and Wales	21 Dec 2020	BAILII	3
FII Group Litigation v Revenue and Customs Commissioners	[2014] EWHC 4302	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII	1
FII Group Litigation v Revenue and Customs Commissioners	[2008] EWHC 2893	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
Law Society v Sephton & Co	[2004] EWHC 544	High Court of England and Wales	United Kingdom - England and Wales	circa 2004	BAILII	1
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners	[2003] EWHC 1779	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII	2
Peconic Industrial Development Ltd v Lau Kwok FAI	[2009] HKCFA 16	Hong Kong Court of Final Appeal	Hong Kong	27 Feb 2009	HKLII	3
China Medical Technologies, Inc (in Liquidation) v Bank of China (Hong Kong) Ltd	[2021] HKCFI 3042	Hong Kong Court of First Instance	Hong Kong	15 Oct 2021	HKLII	5
Wu Chung Yi Eddy v Secretary for Justice for and on Behalf of the Commissioner of Police	[2012] HKCFI 1064; [2013] 1 HKC 13	Hong Kong Court of First Instance	Hong Kong	26 Oct 2012	HKLII	4
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners	[2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985	House of Lords	United Kingdom	18 Jul 2007	BAILII	208
Deutsche Morgan Grenfell Group plc v Inland Revenue Comrs	[2006] UKHL 49; [2007] 1 AC 558	House of Lords	United Kingdom	circa 2007	BAILII	75
Horton v Sadler	[2006] UKHL 27; [2007] 1 AC 307; [2006] 3 All ER 1177; [2006] All ER (D) 130; [2006] PIQR P30; [2006] RTR 27; [2006] 2 WLR 1346; (2006) 91 BMLR 60	House of Lords	United Kingdom	14 Jun 2006	BAILII	95
Haward v Fawcetts (a firm)	[2006] UKHL 9; [2006] 3 All ER 497; [2006] 1 WLR 682; [2006] All ER (D) 07; [2007] Lloyds Rep PN 19	House of Lords	United Kingdom	1 Mar 2006	BAILII	116
Rees v Darlington Memorial NHS Trust	[2003] UKHL 52; [2004] 1 AC 309	House of Lords	United Kingdom	circa 2004	BAILII	21
R (Quintavalle) v Secretary of State for Health	[2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209	House of Lords	United Kingdom	13 Mar 2003	BAILII	308
Grobbelaar v News Group Newspapers Ltd	[2002] UKHL 40; [2002] 4 All ER 732; [2002] 1 WLR 3024; [2002] All ER (D) 355; [2003] EMLR 1	House of Lords	United Kingdom	24 Oct 2002	BAILII	80
Johnson v Gore Wood & Co	[2002] UKHL J1214-3; [2002] 2 AC 1	House of Lords	United Kingdom	circa 2002	BAILII	1365
Johnson v Unisys Ltd	[2001] UKHL 13; [2001] 2 All ER 801; [2001] 2 WLR 1076; [2001] ICR 480; [2001] Emp LR 469; [2001] IRLR 279	House of Lords	United Kingdom	22 Mar 2001	BAILII	184
R v Secretary of State for Transport; Ex parte Factortame Ltd (No 5)	[1999] UKHL 44; [2000] 1 AC 524; [1999] 4 All ER 906; [1999] 3 WLR 1062	House of Lords	United Kingdom	28 Oct 1999	BAILII	45
Kleinwort Benson Ltd v Lincoln City Council	[1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387	House of Lords	United Kingdom	29 Oct 1998	BAILII	320
Banque Financiere de la Cite v Parc (Battersea) Ltd	[1998] UKHL 7; [1999] 1 AC 221; [1998] 1 All ER 737; [1998] 2 WLR 475	House of Lords	United Kingdom	26 Feb 1998	BAILII	214
R v Burstow; R v Ireland	[1997] UKHL 34; [1998] AC 147; [1997] 4 All ER 225; [1998] 1 Cr App R 177; [1997] 3 WLR 534	House of Lords	United Kingdom	24 Jul 1997	BAILII	114
R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)	[1990] UKHL 13; [1991] 1 AC 603; [1991] 1 All ER 70; [1990] 3 WLR 818; [1991] 1 Lloyds Rep 10	House of Lords	United Kingdom	11 Oct 1990	BAILII	238
Murphy v Brentwood District Council	[1991] UKHL 2; [1991] 1 AC 398; [1990] 2 All ER 269; [1990] 2 WLR 944; [1990] 2 Lloyds Rep 467	House of Lords	United Kingdom	26 Jul 1990	BAILII	299
Royal College of Nursing of the United Kingdom v Department of Health and Social Security	[1980] UKHL 10; [1981] AC 800; [1981] 1 All ER 545; [1981] 2 WLR 279	House of Lords	United Kingdom	5 Feb 1980	BAILII	138
Anns v Merton London Borough Council	[1977] UKHL 4; [1978] AC 728; [1977] 2 All ER 492; [1977] 2 WLR 1024	House of Lords	United Kingdom	12 May 1977	BAILII	686
Farrell v Alexander	[1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721	House of Lords	United Kingdom	24 Jun 1976	BAILII	99
Bell v Lever Brothers Ltd	[1931] UKHL 2; [1932] AC 161; [1931] All ER 1; 4 WN 165	House of Lords	United Kingdom	15 Dec 1931	BAILII	290
Foakes v Beer	[1884] UKHL 1; (1884) 9 AC 605; 51 LT 833	House of Lords	United Kingdom	16 May 1884	BAILII	134
Bilbie v Lumley	[1802] EngR 245; [1775-1802] All ER 425; 102 ER 448; (1802) 2 East 469	King's Bench	United Kingdom	circa 1802	CommonLII	88
Pinnel's Case	[1572] EngR 290; 77 ER 237; (1572-1616) 5 Co Rep 117	King's Bench	United Kingdom	circa 1572	CommonLII	65
(2020) 136 Law Quarterly Review 139	(2020) 136 Law Quarterly Review 139	Law Quarterly Review	United Kingdom	circa 2020	Westlaw	1
Primeo Fund v Bank of Bermuda (Cayman) Ltd	[2023] UKPC 40; [2024] AC 727; [2023] 3 WLR 1007	Privy Council	United Kingdom	15 Nov 2023	BAILII	3
Jogie v Sealy	[2022] UKPC 32	Privy Council	United Kingdom	15 Aug 2022	BAILII	3
Gol Linhas Aereas SA v MatlinPatterson Global Opportunities Partners (Cayman) II LP	[2022] UKPC 21	Privy Council	United Kingdom	19 May 2022	BAILII	4
In re Baronetcy of Pringle of Stichill	[2016] UKPC 16; [2016] 1 WLR 2870	Privy Council	United Kingdom	20 Jun 2016	BAILII	7
Yat Tung Investment Co Ltd v Dao Heng Bank Ltd	[1975] UKPC 6; [1975] AC 581; [1975] 2 WLR 690	Privy Council	United Kingdom	27 Jan 1975	BAILII	469
Ex parte Simmonds	16 QBD 308	Queen's Bench	United Kingdom	circa 2022	LexisNexis / Westlaw	23
Reclaiming Motions of Glasgow City Council and West Dunbartonshire Council Against VFS Financial Services Ltd	[2022] ScotCS CSIH_1	Scottish Court of Session	United Kingdom - Scotland	18 Jan 2022	BAILII
Assistant Engineer (D1) Ajmer Vidyut Vitran Nigam Ltd v Rahamatullah Khan Alias Rahamjulla	[2020] INSC 188	Supreme Court of India	India	18 Feb 2020	LIIofIndia	1
Potter v Canada Square Operations Ltd	[2023] UKSC 41; [2023] 3 WLR 963	United Kingdom Supreme Court	United Kingdom	15 Nov 2023	BAILII	13
News Corporation UK & Ireland Ltd v Revenue and Customs Comrs	[2023] UKSC 7; [2024] AC 89	United Kingdom Supreme Court	United Kingdom	22 Feb 2023	BAILII	7
R (Fratila) v SSWP	[2021] UKSC 53	United Kingdom Supreme Court	United Kingdom	1 Dec 2021	BAILII	4
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs	[2021] UKSC 31	United Kingdom Supreme Court	United Kingdom	23 Jul 2021	BAILII	9
Elgizouli v Secretary of State for the Home Department	[2020] UKSC 10; [2020] 2 WLR 857	United Kingdom Supreme Court	United Kingdom	25 Mar 2020	BAILII	7
Prudential Assurance Co Ltd v Revenue and Customs Commissioners	[2018] UKSC 39; [2019] AC 929; [2018] 3 WLR 652	United Kingdom Supreme Court	United Kingdom	25 Jul 2018	BAILII	35
MWB Business Exchange Centres Ltd v Rock Advertising Ltd	[2018] UKSC 24; [2019] AC 119; [2018] 2 WLR 1603	United Kingdom Supreme Court	United Kingdom	16 May 2018	BAILII	108
Littlewoods Ltd v Revenue and Customs Comrs	[2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401	United Kingdom Supreme Court	United Kingdom	1 Nov 2017	BAILII	18
Investment Trust Companies v Revenue and Customs Commissioners	[2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200	United Kingdom Supreme Court	United Kingdom	11 Apr 2017	BAILII	106
Aspect Contracts (Asbestos) Ltd v Higgins Construction plc	[2015] UKSC 38; [2015] 1 WLR 2961	United Kingdom Supreme Court	United Kingdom	circa 2015	BAILII	39
Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd	[2013] UKSC 46; [2014] AC 160; [2013] 4 All ER 715; [2013] 3 WLR 299; [2013] RPC 29	United Kingdom Supreme Court	United Kingdom	3 Jul 2013	BAILII	337
FII Group Litigation v Revenue and Customs Commissioners	[2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337	United Kingdom Supreme Court	United Kingdom	23 May 2012	BAILII	67
AB v Ministry of Defence	[2012] UKSC 9; [2013] 1 AC 78; [2012] 3 All ER 673	United Kingdom Supreme Court	United Kingdom	14 Mar 2012	BAILII	47
Austin v Southwark London Borough Council	[2010] UKSC 28; [2011] 1 AC 355; [2010] 4 All ER 16; [2010] 3 WLR 144; [2010] All ER (D) 199	United Kingdom Supreme Court	United Kingdom	23 Jun 2010	BAILII	8
Hampton George Hewitt v Revenue and Customs	[2021] UKUT 231	United Kingdom Upper Tribunal	United Kingdom	17 Sep 2021	BAILII	1
R v Tower Hamlets London Borough Council; Ex parte Chetnik Developments Ltd	[1988] AC 858; [1988] 1 All ER 961; [1988] 2 WLR 654		United Kingdom	circa 1988	LexisNexis / Westlaw	86
(1867) LR 2 HL 149	(1867) LR 2 HL 149		United Kingdom	circa 1867		87
Lipkin Gorman v Karpnale Ltd	[1991] 2 AC 548		United Kingdom	circa 1991	LexisNexis / Westlaw	432
British Workman s and General Insurance Co v Cunliffe	(1902) 18 TLR 425		United Kingdom	circa 1902	LexisNexis	1
Re Diplock	[1948] 1 KB 339; [1948] Ch 465; [1947] 2 All ER 751		United Kingdom	circa 1948	LexisNexis / Westlaw	298
Manninen	[2004] ECR I-7477		Europe	circa 2004		80
Brisbane City Council v Attorney-General for Queensland	[1979] AC 411; [1978] 3 All ER 30; (1978) 3 WLR 299		United Kingdom	circa 1979	LexisNexis / Westlaw	207
Fii (Cjeu) 1	[2012] 2 AC 436		United Kingdom	circa 2012	LexisNexis / Westlaw	15
Re Tyler	[1907] UKLawRpKQB 32; [1907] 1 KB 865		United Kingdom	25 Feb 1907	CommonLII	29
Molloy v Mutual Reserve Life Insurance Co	(1906) 94 LT 756		United Kingdom	circa 1906		7
Baker v Courage & Co	[1909] UKLawRpKQB 173; [1910] 1 KB 56		United Kingdom	25 Oct 1909	CommonLII	24
FII Group Test Claimants v HMRC	[2014] AC 1161		United Kingdom	circa 2014	LexisNexis / Westlaw	14
Right Hon Frederick Earl Beauchamp v Charles Winn	[1873] UKLawRpHL 8; (1873) LR 6 HL 223; 22 WR 193		United Kingdom	15 May 1873	CommonLII	40
Ex parte James	[1874] UKLawRpCh 88; (1874) LR 9 Ch 609; [1874-80] All ER 388; (1874) 9 LRCh App 609; (1874) 30 LT 773; (1874) 22 WR 937		United Kingdom	10 Jul 1874	CommonLII	193
Rogers v Ingham	[1876] UKLawRpCh 257; 3 Ch D 351		United Kingdom	18 Jul 1876	CommonLII	25
Harrison v Kirk	[1903] UKLawRpAC 51; [1904] AC 1		United Kingdom	10 Nov 1903	CommonLII	14
Johnson v Unisys	[2003] AC 518		United Kingdom	circa 2003	LexisNexis / Westlaw	170
Phillips v Royal London Mutual Insurance Co Ltd	(1911) 105 LT 136		United Kingdom	circa 1911		3
Hazell v Hammersmith & Fulham London Borough Council (Council Swaps/Swaps case)	[1992] 2 AC 1; [1991] 1 All ER 545; [1991] 2 WLR 372; 173 ER 1191		United Kingdom	circa 1991	LexisNexis / Westlaw	134
Jones v Secretary of State for Social Services	[1972] AC 944		United Kingdom	circa 1972	LexisNexis / Westlaw	64
Arnold v National Westminster Bank plc	[1991] 2 AC 93; [1991] 3 All ER 41; [1991] 2 WLR 1177		United Kingdom	circa 1991	LexisNexis / Westlaw	456
Harse v Pearl Life Assurance Co	[1904] UKLawRpKQB 35; (1904) 1 KB 558; [1904-7] All ER 630; [1904] WN 44		United Kingdom	23 Feb 1904	CommonLII	13
Anglo-Scottish Beet Sugar Corporation Ltd v Spalding Urban District Council	[1937] 2 KB 607; [1937] 3 All ER 335		United Kingdom	circa 1937	LexisNexis / Westlaw	17
Hu053092020	[2022] UKAITUR HU053092020		United Kingdom	13 Jul 2022	BAILII
1 AC 558	1 AC 558		United Kingdom	circa 2022	LexisNexis / Westlaw	1
Cartledge v E Jopling & Sons Ltd	[1963] AC 758; [1963] 1 All ER 341		United Kingdom	circa 1963	LexisNexis / Westlaw	302
Hoystead v Commissioner of Taxation	[1926] AC 155; [1925] All ER 56; (1926) 42 TLR 207		United Kingdom	circa 1926	LexisNexis / Westlaw	249
Longford	[1888] UKLawRpPro 42; (1889) 14 PD 34		United Kingdom	29 Jul 1888	CommonLII	25
2 AC 1	2 AC 1		United Kingdom	circa 1926	LexisNexis / Westlaw	75
Fii (SC) 1	[2012] 2 AC 33		United Kingdom	circa 2012	LexisNexis / Westlaw	2
Tasmania	[1890] UKLawRpAC 20; (1890) 15 AC 223		United Kingdom	22 May 1890	CommonLII	74
Fidelitas Shipping Co Ltd v v/O Exportchleb	[1966] 1 QB 630; [1965] 2 WLR 1059		United Kingdom	circa 1966	LexisNexis / Westlaw	160
[1980] Act 27	[1980] Act 27		United Kingdom	circa 1980		1
Knox v Gye	[1872] UKLawRpHL 16; (1872) LR 5 HL 656; (1872) 42 LJCh 234		United Kingdom	8 Jul 1872	CommonLII	120
[1980] Act 187	[1980] Act 187		United Kingdom	circa 1980		2
[1980] Act 137	[1980] Act 137		United Kingdom	circa 1980		1
Pittalis v Grant	[1989] QB 605; [1989] 2 All ER 622; [1989] 3 WLR 139		United Kingdom	circa 1989	LexisNexis / Westlaw	64
[1980] Act 125	[1980] Act 125		United Kingdom	circa 1980		1
Commission v France	[1986] ECR 273; [1987] 1 CMLR 401		Europe	circa 1987		67
[1966] 1 WLR 1234	[1966] 1 WLR 1234		United Kingdom	circa 1966	LexisNexis / Westlaw	119
Halford v Brookes	[1991] 3 All ER 559; [1991] 1 WLR 428		United Kingdom	circa 1991	LexisNexis	123
Victor Chandler International v Customs and Excise Commissioners	[2000] 2 All ER 315; [2000] 1 WLR 1296		United Kingdom	circa 2000	LexisNexis	23
Knuller (Publishing, Printing and Promotions) Ltd v DPP	[1973] AC 435; [1972] 2 All ER 898; 56 Cr App R 633		United Kingdom	circa 1972	LexisNexis / Westlaw	1
In re Spectrum Plus Ltd (in liquidation)	[2005] 2 AC 680		United Kingdom	circa 2005	LexisNexis / Westlaw	76
Phillips-Higgins v Harper	[1954] 1 QB 411; [1954] 1 All ER 116		United Kingdom	circa 1954	LexisNexis / Westlaw	35
Westdeutsche Landesbank Girozentrale v Islington London Borough Council; Kleinwort Benson Ltd v Sandwell Borough Council	[1994] 4 All ER 890; [1994] 1 WLR 938; (1993) 91 LGR 323		United Kingdom	circa 1993	LexisNexis	98
Fitzpatrick v Sterling Housing Association Ltd	[2001] 1 AC 27		United Kingdom	circa 2001	LexisNexis / Westlaw	76
Woolwich Equitable Building Society v Inland Revenue Commissioners	[1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366		United Kingdom	circa 1992	AustLII	228
Earl Beatty v Inland Revenue Comrs	[1953] 1 WLR 1090		United Kingdom	circa 1953	LexisNexis / Westlaw	5
2 AC 93	2 AC 93		United Kingdom	circa 2007	LexisNexis / Westlaw	13
2 Act 2015	2 Act 2015		United Kingdom	circa 2015		16
Bowden, Re Application for Judicial Review [2023] NIKB 89 (12 September 2023)	[2023] KB 89		United Kingdom	12 Sep 2023	BAILII
Ministry of Health v Simpson	[1951] AC 251; (1950) 2 All ER 1137		United Kingdom	circa 1951	LexisNexis / Westlaw	74

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