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Looney, Kiernan Looney & Associates (Partnership) v Revenue & Customs (INCOME TAX/CORPORATION TAX : Partnership)   flag  1

[2018] UKFTT 619
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
16th October, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Davidson v Looney (Re Kieran Looney & Co Ltd) [2023] EWHC 197 (Ch) High Court of England and Wales United Kingdom - England and Wales 2 Feb 2023 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MWB Business Exchange Centres Ltd v Rock Advertising Ltd [2018] UKSC 24; [2019] AC 119; [2018] 2 WLR 1603 United Kingdom Supreme Court United Kingdom 16 May 2018 BAILII flag 107
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
HMRC v Charlton [2012] UKUT 770 United Kingdom Upper Tribunal United Kingdom 20 Dec 2012 BAILII flag 61
Jones v Kernott [2011] UKSC 53; [2012] 1 AC 776; [2012] 1 All ER 1265; [2011] 3 WLR 1121 United Kingdom Supreme Court United Kingdom 9 Nov 2011 BAILII flag 234
Looney v Trafigura Beheer BV [2011] EWHC 125 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag
Stack v Dowden [2007] UKHL 17; [2007] 2 AC 432; [2007] 2 All ER 929; [2007] 2 WLR 831; [2007] All ER (D) 208; [2007] 2 WR 831 House of Lords United Kingdom 25 Apr 2007 BAILII flag 535
Oxley v Hiscock [2004] EWCA Civ 546 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2004 BAILII flag 35
Rolfe v Nagel (1981) 55 Tax Cas 585 United Kingdom circa 1981 flag 2
Simpson v John Reynolds & Co [1975] 1 WLR 617 United Kingdom circa 1975 LexisNexis / Westlaw flag 2
Gissing v Gissing [1970] UKHL 3; [1971] AC 886; [1970] 2 All ER 780; [1970] 3 WLR 255; [1970] FLRRep 269 House of Lords United Kingdom 7 Jul 1970 BAILII flag 599
Medical Supplies,   Ltd v Moriarty (H M Inspector of Taxes) [1957] UKHL TC_37_540 House of Lords United Kingdom 4 Dec 1957 BAILII flag 1
Evans Medical Supplies Ltd v Moriarty [1957] 3 All ER 718; (1957) 37 Tax Cas 540 United Kingdom circa 1957 LexisNexis flag 11
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
Severne v Dadswell &nbsp (1954) 35 Tax Cas 649 United Kingdom circa 1954 flag 3
O Dwyer v Irish Exporters and Importers Ltd [1943] IR 176 circa 1943 1
Beynon v Thorpe &nbsp (1928) 14 Tax Cas 1 United Kingdom circa 1928 flag 4
37 Tax Cas 573 37 Tax Cas 573 United Kingdom circa 1955 flag 1
British Dyestuffs Corporation (Blackley), Ltd v Commissioners of Inland Revenue 12 Tax Cas 586 United Kingdom circa 1955 flag 4

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