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Strategic Branding Ltd v HMRC     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
M R Currell Ltd v Revenue & Customs (Income Tax and Nics - Paye- payment of 800,000 to an Ebt)	[2023] UKFTT 613	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2023	BAILII
Northwood v Revenue and Customs (INCOME TAX AND NICs - payments to a remuneration trust - whether contributions to trust made wholly and exclusively for the purposes of the trade)	[2023] UKFTT 351	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2023	BAILII
ONE CALL INSURANCE SERVICES Ltd v Revenue & Customs (Taxpayer information notice - whether reasonably required)	[2022] UKFTT 184	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2022	BAILII
CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr)	[2022] UKFTT 144	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 May 2022	BAILII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Marlborough DP Ltd v HMRC	[2021] UKFTT 304	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Sep 2021	BAILII		3
Fiander and Brower v HMRC	[2021] UKUT 156	United Kingdom Upper Tribunal	United Kingdom	7 Jul 2021	BAILII		11
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Dukeries Healthcare Ltd v HMRC	[2021] EWHC 2086	High Court of England and Wales	United Kingdom - England and Wales	circa 2021	BAILII
[2021] Ukftt 0474	[2021] UKFTT 0474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2021	BAILII		1
Anderson v HMRC	[2018] 4 WLR 90		United Kingdom	circa 2018	LexisNexis / Westlaw		1
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Scotts Atlantic Management Ltd v HMRC	[2015] UKUT 66	United Kingdom Upper Tribunal	United Kingdom	13 Feb 2015	BAILII		11
Gilchrist v HMRC	[2014] UKUT 169	United Kingdom Upper Tribunal	United Kingdom	11 Apr 2014	BAILII		11
Kuehne and Nagel Drinks Logistics Ltd v HMRC	[2012] EWCA Civ 34	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jan 2012	BAILII		15
HMRC v Barclays Bank plc	[2007] EWCA Civ 442	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 May 2007	BAILII		16
Khan v Revenue and Customs	[2006] EWCA Civ 89	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2006	BAILII		35
Re H (minors)	[1996] AC 563		United Kingdom	circa 1996	LexisNexis / Westlaw		910
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm)	[1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704		United Kingdom	circa 1990	LexisNexis / Westlaw		43
Mallalieu v Drummond	[1983] AC 861		United Kingdom	circa 1983	LexisNexis / Westlaw		8
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Copeman v William Flood & Sons	(1940) 24 Tax Cas 53		United Kingdom	circa 1940			4
Strong & Co Ltd v Woodifield	[1906] AC 448		United Kingdom	circa 1906	LexisNexis / Westlaw		55