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Philip Fearn v Revenue & Customs (INCOME TAX - tax avoidance scheme)

[2020] UKFTT 97

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

17th February, 2020

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v CM Utilities Ltd	[2017] UKUT 305	United Kingdom Upper Tribunal	United Kingdom	27 Jul 2017	BAILII		7
Alway Sheet Metal	[2017] UKFTT 198	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2017	BAILII		4
Abbeyland Ltd v Revenue & Customs	[2013] UKFTT 287	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2013	BAILII		1
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
Foulser v HMRC	[2013] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2013	BAILII		17
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
Best Buys Supplies Ltd v HMRC	[2011] UKUT 497	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2011	BAILII		9
Oxfam v Revenue and Customs Commissioners	[2010] EWHC 3078	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII
Drummond v HMRC	[2009] EWCA Civ 608; 79 Tax Cas 793; [2009] BTC 312	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jun 2009	BAILII		10
Oxfam v HMRC	[2009] EWHC 3078	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		26
Boddington v British Transport Police	[1998] UKHL 13; [1999] 2 AC 143; [1998] 2 All ER 203; [1998] 2 WLR 639; 13 TLR 168; 144 WR 365	House of Lords	United Kingdom	2 Apr 1998	BAILII		339
R v Secretary of State for the Home Department; Ex parte Pierson	[1997] UKHL 37; [1998] AC 539; [1997] 3 All ER 577; [1997] 3 WLR 492	House of Lords	United Kingdom	24 Jul 1997	BAILII		253
R v Hull University Visitor; Ex parte Page	[1992] UKHL 12; [1993] AC 682; [1993] 1 All ER 97; [1993] 3 WLR 1112	House of Lords	United Kingdom	3 Dec 1992	BAILII		171
Wandsworth London Borough Council v Winder	[1984] UKHL 2; [1985] AC 461; [1984] 3 All ER 976; [1984] 3 WLR 563	House of Lords	United Kingdom	29 Nov 1984	BAILII		210
R v Inland Revenue Commissioners, Ex parte Preston	[1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208	House of Lords	United Kingdom	25 Apr 1984	BAILII		461
O'Reilly v Mackman	[1983] UKHL 1; [1983] 2 AC 237; [1982] 3 All ER 1124; [1982] 3 WLR 1096	House of Lords	United Kingdom	25 Nov 1983	BAILII		713
Fairmount Investments Ltd v Secretary of State for the Environment	[1976] 2 All ER 865; [1976] 1 WLR 1255		United Kingdom	circa 1976	LexisNexis		120
Anisminic Ltd v Foreign Compensation Commission	[1968] UKHL 6; [1969] 2 AC 147; [1969] 1 All ER 208; [1969] 2 WLR 163; 15 SI 1962	House of Lords	United Kingdom	17 Dec 1968	BAILII		800

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