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CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr)     2

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
Wired Orthodontics Limitedian Hutchinsonsusan Bessant v Revenue & Customs (Procedure : Other)	[2023] UKFTT 17	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jan 2023	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Hargreaves v HMRC	[2022] UKUT 34	United Kingdom Upper Tribunal	United Kingdom	11 Feb 2022	BAILII		5
CIA Insurance Services Ltd v HMRC	[2022] UKFTT 00144	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2022	BAILII		1
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Strategic Branding Ltd v HMRC	[2021] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Dec 2021	BAILII		4
Marlborough DP Ltd v HMRC	[2021] UKFTT 0304	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2021	BAILII		2
R v Barton and Booth	[2020] EWCA Crim 575; [2021] QB 685; [2020] 2 Cr App R 7	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	29 Apr 2020	BAILII		20
Clark v HMRC	[2020] EWCA Civ 204	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Feb 2020	BAILII		4
Kogan v Martin	[2019] EWCA Civ 1645; [2020] FSR 3; [2020] EMLR 4	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2019	BAILII		126
HMRC v Tooth	[2019] EWCA Civ 826	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 May 2019	BAILII		32
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
Forde and McHugh Ltd v HMRC	[2014] UKSC 14; [2014] 1 WLR 810	United Kingdom Supreme Court	United Kingdom	26 Feb 2014	BAILII		20
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
Hankinson v HMRC	[2011] EWCA Civ 1566; [2012] 1 WLR 2322	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2011	BAILII		33
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
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII		30
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
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
Commissioner of Inland Revenue v Challenge Corporation Ltd	[1987] AC 155		United Kingdom	circa 1987	LexisNexis / Westlaw		17
Mallalieu v Drummond	[1983] AC 861		United Kingdom	circa 1983	LexisNexis / Westlaw		8
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Smyth v Stretton	(1904) 5 Tax Cas 36		United Kingdom	circa 1904			13