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Clipperton v HMRC    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Clipperton v HMRC	[2024] EWCA Civ 180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Feb 2024	BAILII
Commissioners for His Majesty's Revenue and Customs v Conran (INCOME AND CORPORATION TAX - valuation of transfer of licensing agreement between group LLP to group Co)	[2023] UKUT 166	United Kingdom Upper Tribunal	United Kingdom	12 Jul 2023	BAILII
Shinelock Ltd v HMRC	[2023] UKUT 107	United Kingdom Upper Tribunal	United Kingdom	15 May 2023	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII
Khan v HMRC	[2021] EWCA Civ 624; [2022] 1 WLR 539	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2021	BAILII
[2021] Ukut 0289	[2021] UKUT 0289	United Kingdom Upper Tribunal	United Kingdom	circa 2021	BAILII
Clipperton & Lloyd v HMRC	[2021] UKFTT 0012	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2021	BAILII
Dunsby v HMRC	[2020] UKFTT 271	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2020	BAILII
HMRC v Raftopoulou	[2018] EWCA Civ 818; [2019] 1 WLR 1528	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Apr 2018	BAILII
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
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII
Leeds City Council v HMRC	[2014] UKUT 0350	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII
Bloomsbury International Ltd v Department for Environment, Food and Rural Affairs	[2011] UKSC 25; [2011] 1 WLR 1546	United Kingdom Supreme Court	United Kingdom	15 Jun 2011	BAILII
Progress Property Co Ltd v Moore	[2010] UKSC 55; [2011] 1 WLR 1; [2010] All ER (D) 102	United Kingdom Supreme Court	United Kingdom	8 Dec 2010	BAILII
Jones v Garnett (Inspector of Taxes)	[2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259	House of Lords	United Kingdom	circa 2007	BAILII
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; [2004] 3 WLR 1383; (2004) 76 Tax Cas 446	House of Lords	United Kingdom	25 Nov 2004	BAILII
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33; [2004] 1 WLR 3172	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	27 Jun 2003	HKLII
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw
[2003] Ukhl 13	[2003] UKHL 13; (2003) 71 BMLR 209	House of Lords	United Kingdom	circa 2003	BAILII
Charter Reinsurance Co Ltd v Fagan	[1997] AC 313; [1996] 3 All ER 46; [1996] 2 WLR 726		United Kingdom	circa 1997	LexisNexis / Westlaw
(1995) 68 Tax Cas 342	(1995) 68 Tax Cas 342		United Kingdom	circa 1995
Aveling Barford Ltd v Perion Ltd	[1989] BCLC 626; (1989) 5 BCC 677		United Kingdom	circa 1989	LexisNexis
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII
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
Chinn v Collins	[1981] AC 533		United Kingdom	circa 1981	LexisNexis / Westlaw
Mills v Commissioners of Inland Revenue	[1975] AC 38; (1974) 49 Tax Cas 367		United Kingdom	circa 1975	LexisNexis / Westlaw
Crossland v Hawkins	[1961] Ch 537	Court of Chancery	United Kingdom	circa 1961	LexisNexis / Westlaw
Crossland v Hawkins	(1960) 39 Tax Cas 493		United Kingdom	circa 1960
Gilbert v Commissioner	248 F2d 399; 402 CA 2	United States Court of Appeals, Second Circuit	United States	26 Sep 1957	WorldLII
Tiller v Atlantic Coast Line R Co	318 US 54; 87 L Ed 610; 63 SCt 444	United States Supreme Court	United States	1 Feb 1943	WorldLII
Chamberlain v IRC	[1943] 2 All ER 200		United Kingdom	circa 1943	LexisNexis
Commissioners of Inland Revenue v Payne	(1940) 23 Tax Cas 610		United Kingdom	circa 1940
Copeman v Coleman	[1939] 2 KB 484; (1939) 22 Tax Cas 594		United Kingdom	circa 1939	LexisNexis / Westlaw
9 Page 626	9 Page 626		United Kingdom	circa 2004