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(1) Chris Hoyle (2) Trevor Jarman (3) Alistair Forsyth vs Revenue and Customs    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2002] Ewhc 1148	[2002] EWHC 1148	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII
[2021] Ukut 0104	[2021] UKUT 0104	United Kingdom Upper Tribunal	United Kingdom	circa 2021	BAILII		1
Caffoor v Commissioner of Income Tax, Colombo	[1961] AC 584; [1961] 2 All ER 436		United Kingdom	circa 1961	LexisNexis / Westlaw		70
Goldman Sachs International v HM Revenue and Customs Commissioners	[2009] UKUT 290; [2010] BTC 1501	United Kingdom Upper Tribunal	United Kingdom	23 Dec 2009	BAILII		14
Justices and Other Legislation (Miscellaneous Provisions) (No	2 Act 1997		United Kingdom	circa 1997			26
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Revenue and Customs Commissioners v Benchdollar Ltd	[2009] EWHC 1310; [2009] EWHC 1310 (Ch); [2010] 1 All ER 174; [2009] All ER (D) 85; 79 Tax Cas 668	High Court of England and Wales	United Kingdom - England and Wales	11 Jun 2009	BAILII		83
Tinkler v HMRC	[2019] EWCA Civ 1392; [2019] 4 WLR 138	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2019	BAILII		12
Walbrook Trustee (Jersey) Ltd v Fattal	[2008] EWCA Civ 427; [2008] All ER (D) 109	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Mar 2008	BAILII		73
Wrottesley v HMRC	[2015] UKUT 637	United Kingdom Upper Tribunal	United Kingdom	23 Nov 2015	BAILII		22