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Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH v HMRC     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Aozora GMAC Investments Ltd v Revenue & Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent Co)	[2021] UKFTT 99	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2021	BAILII
Aozora GMAC Investment Ltd v Revenue And Customs (CORPORATION TAX - interest paid by US subsidiary to UK parent Co)	[2021] UKFTT 222	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2021	BAILII		1
Oisin Fanning v HMRC	[2020] UKFTT 292	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jul 2020	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Project Blue Ltd v HMRC	[2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169	United Kingdom Supreme Court	United Kingdom	13 Jun 2018	BAILII		38
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Vanquish Properties (UK) Ltd Partnership v Brook Street (UK) Ltd	[2016] EWHC 1508	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII
Secret Hotels2 Ltd v Revenue and Customs Commissioners	[2014] UKSC 16; [2014] 2 All ER 685	United Kingdom Supreme Court	United Kingdom	5 Mar 2014	BAILII		65
Vardy Properties (1) Vardy Properties (Teesside) Ltd (2) v Revenue and Customs Commissioners	[2012] UKFTT 564	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Sep 2012	BAILII		11
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
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
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
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
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
Page v Lowther	(1983) 57 Tax Cas 199		United Kingdom	circa 1983			2
Inland Revenue Commissioners v Plummer	[1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1		United Kingdom	circa 1980	LexisNexis / Westlaw		37
Mangin v IRC	[1971] AC 735		United Kingdom	circa 1971	LexisNexis / Westlaw		1
R v Schildkamp	[1971] AC 1		United Kingdom	circa 1971	LexisNexis / Westlaw		62
Re Barnard, Martins Bank v Trustee	[1932] 1 Ch 269	Court of Chancery	United Kingdom	circa 1932	LexisNexis / Westlaw		4
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII		54
McGuckian v CIR	69 Tax Cas 1		United Kingdom	circa 2001			7