R (Prudential plc) v Special Commissioner of Income Tax 29

[2013] UKSC 1; [2013] 2 AC 185; [2013] 2 WLR 325

United Kingdom Supreme Court

United Kingdom

23rd January, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Wang v Floreat Private Ltd	[2023] EWHC 224 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	1 Feb 2023	BAILII	1
University Of Dundee v Chakraborty (PRACTICE AND PROCEDURE; case management order for production of a document; legal professional privilege)	[2022] EAT 150	England and Wales Employment Appeals Tribunal	United Kingdom - England and Wales	23 Sep 2022	BAILII
Trentside Manor Care Ltd v Raphael (Practice and Procedure)	[2022] EAT 37	England and Wales Employment Appeals Tribunal	United Kingdom - England and Wales	15 Oct 2021	BAILII	1
Angela Chen v Wai Wai Chen	[2021] HKCFI 2436	Hong Kong Court of First Instance	Hong Kong	20 Aug 2021	HKLII
PJSC Tatneft v Bogolyuboy	[2020] EWHC 2437 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	11 Sep 2020	BAILII	2
Jamaican Bar Association (The) v Attorney General (The) and General Legal Council (The)	[2020] JMCA 105	Court of Appeal of Jamaica	Jamaica	31 Jul 2020	CommonLII
R(Driver) v Rhondda Cynon Taf County BC	[2020] EWHC 2071 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	30 Jul 2020	BAILII	2
Addlesee v Dentons Europe LLP	[2019] EWCA Civ 1600; [2019] 3 WLR 1255	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Oct 2019	BAILII	6
Whitehouse, David John Whitehouse Against the Lord Advocate	[2019] ScotCS CSOH_38	Scottish Court of Session	United Kingdom - Scotland	9 May 2019	BAILII
UTB LLC v Sheffield United Ltd	[2019] EWHC 914 (Ch); [2019] 3 All ER 698	High Court of England and Wales	United Kingdom - England and Wales	9 Apr 2019	BAILII	17
Second review of the Evidence Act 2006	[2019] NZLCR 142		New Zealand	circa 2019	NZLII
Dac Beachcroft LLP v Revenue & Customs (Income Tax/Corporation Tax : Other)	[2018] UKFTT 502	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Sep 2018	BAILII	1
Emblin , R (On the Application Of) v Revenue And Customs	[2018] EWHC 626 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2018	BAILII	1
Glasgow v ELS Law Ltd	[2017] EWHC 3004 (Ch); [2018] 1 WLR 1564	High Court of England and Wales	United Kingdom - England and Wales	28 Nov 2017	BAILII	5
Beggs v The Scottish Ministers	[2017] ScotCS CSOH_99	Scottish Court of Session	United Kingdom - Scotland	6 Jul 2017	BAILII
Holman Fenwick Willian LLP v Procurator Fiscal, Glasgow	[2017] ScotHC HCJAC_38	Scottish High Court of Justiciary	United Kingdom - Scotland	7 Jun 2017	BAILII
Director of the Serious Fraud Office v Eurasian Natural Resources Corpn Ltd	[2017] EWHC 1017 (QB); [2017] 1 WLR 4205; [2017] 2 Cr App R 24	High Court of England and Wales	United Kingdom - England and Wales	8 May 2017	BAILII	8
Jamaican Bar Association v The Attorney General and the General Legal Council	[2017] JMSC 75	Supreme Court of Jamaica	Jamaica	4 May 2017	CommonLII
é¦æ ¯ç¹å¥ æ ¿å ¨ çæµ©ç	[2015] HKCFI 911	Hong Kong Court of First Instance	Hong Kong	24 Jul 2015	HKLII
Taylor Made Consulting Ltd v Revenue & Customs	[2014] UKFTT 903	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jul 2014	BAILII
Majid Alimadadian v Revenue & Customs	[2014] UKFTT 641	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jun 2014	BAILII
R P Baker (Oxford) Ltd v Revenue & Customs	[2014] UKFTT 420	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2014	BAILII
GW v IC and the Lgo	[2014] UKUT 130	United Kingdom Upper Tribunal	United Kingdom	11 Mar 2014	BAILII	1
Rawlinson and Hunter Trustees SA v Akers	[2013] EWHC 2297 (QB); [2013] All ER (D) 357	High Court of England and Wales	United Kingdom - England and Wales	26 Jul 2013	BAILII	12
Ford v the Financial Services Authority	[2013] EWCA Civ 1521	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jul 2013	BAILII
Frank Houlgate Investment Co Ltd v Biggart Baillie Llp	[2013] ScotCS CSOH_80	Scottish Court of Session	United Kingdom - Scotland	28 May 2013	BAILII
Fraser v Ilex Urc Ltd Ilex Urc Ltd	[2013] NIFET 00065_12FET	Fair Employment Tribunal Northern Ireland	United Kingdom - Northern Ireland	9 Apr 2013	BAILII
2013 Review of the Evidence Act 2006	[2013] NZLCR 127		New Zealand	circa 2013	NZLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text	Citation Index
Second review of the Evidence Act 2006	[2019] NZLCR 142		New Zealand	circa 2019	NZLII
Second Review of the Evidence Act 2006	[2018] NZLCIP 42	New Zealand Law Commission - Issues Papers	New Zealand	circa 2018	NZLII
2013 Review of the Evidence Act 2006	[2013] NZLCR 127		New Zealand	circa 2013	NZLII

Legislation Cited

Legislation Name	Provision
Proceeds of Crime Act 2002 (Cth)	s330
Trade Marks Act 1994 (Cth)	s87
Finance Act 1976

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
R (Prudential PLC) v Special Commissioners of Income Tax	[2011] QB 669		United Kingdom	circa 2011	LexisNexis / Westlaw	2
Special Commissioner of Income Tax	[2010] EWCA Civ 1094	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Oct 2010	BAILII	4
Prudential Plc , R (on the application of) v Special Commissioner of Income Tax	[2009] EWHC 2494	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
Narden Services Ltd v Inverness Retail and Business Park Ltd	[2008] SC 335		United Kingdom - Scotland	circa 2008		5
Three Rivers District Council v Governor and Co of the Bank of England (No 6)	[2004] UKHL 48; [2005] 1 AC 610; [2005] 4 All ER 948; [2004] 3 WLR 1274	House of Lords	United Kingdom	11 Nov 2004	BAILII	312
Marcic v Thames Water Utilities Ltd	[2003] UKHL 66; [2004] 2 AC 42; [2004] 1 All ER 135; [2004] 1 Lloyds Rep 1; [2003] 2 All ER (Comm) 823; [2003] ELR 263; [2003] 1 WLR 2318; [2003] All ER (D) 89	House of Lords	United Kingdom	7 Nov 2003	BAILII	63
Johnson v Unisys	[2003] 1 AC 518		United Kingdom	circa 2003	LexisNexis / Westlaw	170
Daniels Corporation International Pty Ltd v Australian Competition and Consumer Commission	[2002] HCA 49; (2002) 213 CLR 543; 192 ALR 561; 77 ALJR 40; 43 ACSR 189; [2002] ATPR 41-896; (2002) 23 Leg Rep 2	High Court of Australia	Australia - Commonwealth	7 Nov 2002	AustLII	821
R (Morgan Grenfell & Co Ltd) v Special Commissioner of Income Tax	[2002] UKHL 21; [2003] 1 AC 563; [2002] 3 All ER 1; [2002] 2 WLR 1299; [2002] All ER (D) 239	House of Lords	United Kingdom	circa 2002	BAILII	214
R v McClure	[2001] 1 SCR 445; [2001] SCC 14; 195 DLR (4th) 513	Supreme Court of Canada	Canada	circa 2001		20
Esso Australia Resources Ltd v FCT	[1999] HCA 67; (1999) 201 CLR 49; 168 ALR 123; (1999) 74 ALJR 339; (1999) 21 Leg Rep 2; 43 ATR 506; (1999) 2000 ATC 4,042	High Court of Australia	Australia - Commonwealth	21 Dec 1999	AustLII	1231
R v Secretary of State for the Home Department; Ex parte Simms	[1999] UKHL 33; [2000] 2 AC 115; [1999] 3 All ER 400; [1999] 3 WLR 328; [1999] EMLR 689; (1999) 7 BHRC 411; (1999) 2 CHRLD 359	House of Lords	United Kingdom	8 Jul 1999	BAILII	561
Swidler & Berlin v United States	524 US 399; 141 L Ed 2d 379; 118 SCt 2081	United States Supreme Court	United States	25 Jun 1998	WorldLII	36
R v Derby Magistrates' Court, Ex p B	[1995] UKHL 18; [1996] AC 487; [1995] 4 All ER 526; [1996] Fam Law 210; [1996] 1 Cr App R 385; [1995] 3 WLR 681; (1995) 159 JP 785	House of Lords	United Kingdom	19 Oct 1995	BAILII	264
New Victoria Hospital v Ryan	[1993] ICR 201		United Kingdom	circa 1993		10
Campbell v United Kingdom	[1992] ECHR 41; (1992) 15 EHRR 137	European Court of Human Rights	Europe	25 Mar 1992	BAILII	40
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	229
Ventouris v Mountain	[1991] 3 All ER 472; [1991] 1 WLR 607; [1991] 1 Lloyds Rep 441		United Kingdom	circa 1991	LexisNexis	97
Wilden Pump Engineering Co v Fusfeld	[1985] FSR 159; (1984) 3 IPR 104		United Kingdom	circa 1984	LexisNexis AU	8
Van der Mussele v Belgium	[1983] ECHR 13; (1983) 6 EHRR 163	European Court of Human Rights	Europe	23 Nov 1983	BAILII	48
[1983] QB 878	[1983] QB 878		United Kingdom	circa 1983	LexisNexis / Westlaw	68
Dormeuil Trade Mark	[1983] RPC 131			circa 1983		3
Upjohn Co v United States	449 US 383; 66 L Ed 2d 584; 101 SCt 677	United States Supreme Court	United States	13 Jan 1981	WorldLII	216
Great Atlantic Insurance Co v Home Insurance Co	[1981] 2 All ER 485; [1981] 1 WLR 529; [1981] 2 Lloyds Rep 138		United Kingdom	circa 1981	LexisNexis	206
D v National Society for the Prevention of Cruelty to Children	[1977] UKHL 1; [1978] AC 171; [1977] 1 All ER 589; [1977] 2 WLR 201; (1977) 76 LGR 5	House of Lords	United Kingdom	2 Feb 1977	BAILII	402
Alfred Crompton Amusement Machines Ltd v Customs and Excise Commissioners (No 2)	[1972] 2 QB 102		United Kingdom	circa 1972	LexisNexis / Westlaw	69
Home Office v Dorset Yacht Co Ltd	[1970] UKHL 2; [1970] AC 1004; [1970] 2 All ER 294; [1970] 2 WLR 1140; [1970] 1 Lloyds Rep 453; 114 Sol Jo 375	House of Lords	United Kingdom	6 May 1970	BAILII	526
Parry-Jones v Law Society	[1969] 1 Ch 1; [1968] 1 All ER 177	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw	98
West Midland Baptist (Trust) Association (Inc) v Birmingham Corporation	[1970] AC 874; (1969) 3 All ER 172		United Kingdom	circa 1969	LexisNexis / Westlaw	97
Re Duncan	[1968] P 306; [1968] 2 WLR 1479		United Kingdom	circa 1968	LexisNexis / Westlaw	13
AG v Foster	[1963] 2 QB 477; [1963] 1 All ER 767		United Kingdom	circa 1963	LexisNexis / Westlaw	58
Minter v Priest	[1929] 1 KB 655; [1930] AC 558; [1930] All ER 431		United Kingdom	circa 1929	LexisNexis / Westlaw	96
Moseley v Victoria Rubber Co	(1886) 55 LT 482		United Kingdom	circa 1886		5
Wheeler v Le Marchant	[1881] UKLawRpCh 106; (1881) 17 Ch D 675	Court of Chancery	United Kingdom	6 Apr 1881	CommonLII	206
Slade v Tucker	[1880] UKLawRpCh 120; (1880) 14 Ch D 824	Court of Chancery	United Kingdom	23 Apr 1880	CommonLII	2
Macfarlan v Rolt	[1872] UKLawRpEq 135; (1872) LR 14 Eq 580		United Kingdom	6 Jul 1872	CommonLII	9
Lawrence v Campbell	[1859] EngR 385; 62 ER 186; (1859) 4 Drew 485		United Kingdom	circa 1859	CommonLII	20
Calley v Richards	[1854] EngR 734; 52 ER 406; (1854) 19 Beav 401	Rolls Court	United Kingdom	circa 1854	CommonLII	12
Greenough v Gaskell	[1833] EngR 333; [1824-34] All ER 767; 39 ER 618; (1833) 1 My & K 98	Court of Chancery	United Kingdom	circa 1833	CommonLII	89
Wilson v Rastall	[1792] EngR 3089; 100 ER 1283; (1792) 4 TR 753		United Kingdom	circa 1792	CommonLII	34
Duchess of Kingston's Case	[1775-1802] All ER 623; (1776) 20 St Tr 355		United Kingdom	circa 1775	LexisNexis	102
McLeod v McLeod	[1744] Mor 16754		United Kingdom - Scotland	21 Dec 1744	BAILII	1
Earl of Northesk v Cheyn	[1680] Mor 353		United Kingdom - Scotland	15 Jul 1680	BAILII	1
Creditors of Wamphray v Lady Wamphray	[1675] Mor 347		United Kingdom - Scotland	21 Dec 1675	BAILII	1
Berd v Lovelace	[1577] Cary 62	Court of Chancery	United Kingdom	circa 1577		9

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