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Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)   flag  2

[2021] UKFTT 18
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th January, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wardle v Revenue and Customs (Capital gains tax - Entrepreneurs' Relief (later titled Business Asset Disposal Relief) whether commenced trading) [2024] UKFTT 543 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jun 2024 BAILII flag
Europcar Group UK Ltd v Revenue & Customs (CORPORATION TAX - claims for cross border group relief) [2021] UKFTT 359 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2021 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1998 s42

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs [2019] UKUT 342 United Kingdom Upper Tribunal United Kingdom 15 Nov 2019 BAILII flag 5
Natural England v Warren [2019] UKUT 300 United Kingdom Upper Tribunal United Kingdom 2 Oct 2019 BAILII flag 3
Ingenious Games LLP & Others v HMRC [2019] UKUT 226 United Kingdom Upper Tribunal United Kingdom 26 Jul 2019 BAILII flag 25
Brain Disorders Research Ltd Partnership v HMRC [2018] EWCA Civ 2348 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Oct 2018 BAILII flag 4
Daarasp LLP v HMRC [2018] UKFTT 548 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2018 BAILII flag 1
Clavis Liberty Fund 1 LP v Revenue and Customs (INCOME TAX : tax avoidance scheme) [2017] UKUT 418 United Kingdom Upper Tribunal United Kingdom 19 Oct 2017 BAILII flag 4
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 flag 60
Forager Ltd v Natural England (Environment) [2017] UKUT 148 United Kingdom Upper Tribunal United Kingdom 6 Apr 2017 BAILII flag 3
Wood v Capita Insurance Services Ltd [2017] UKSC 24; [2017] AC 1173; [2017] 4 All ER 615; [2018] 1 All ER (Comm) 51; [2017] 2 WLR 1095 United Kingdom Supreme Court United Kingdom 29 Mar 2017 BAILII flag 698
Samarkand Film Partnership No 3 v HMRC [2017] EWCA Civ 77 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2017 BAILII flag 18
Acornwood LLP v HMRC [2016] UKUT 361 United Kingdom Upper Tribunal United Kingdom 4 Aug 2016 BAILII flag 12
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Arnold v Britton [2015] UKSC 36; [2015] AC 1619; [2016] 1 All ER 1; [2015] EGLR 53; [2015] 2 WLR 1593 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 993
Manduca v HMRC [2015] UKUT 262 United Kingdom Upper Tribunal United Kingdom 26 May 2015 BAILII flag 9
Scotts Atlantic Management Ltd v HMRC [2015] UKUT 66 United Kingdom Upper Tribunal United Kingdom 13 Feb 2015 BAILII flag 11
Vaccine Research Ltd Partnership v Revenue And Customs [2014] UKUT 389 United Kingdom Upper Tribunal United Kingdom 2 Sep 2014 BAILII flag 6
Partners of the Vaccine Research Ltd Partnership v Revenue & Customs [2013] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Dec 2012 BAILII flag 4
Revenue and Customs Commissioners [2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131 United Kingdom Supreme Court United Kingdom 11 May 2011 BAILII flag 108
Temple Legal Protection Ltd v QBE Insurance (Europe) Ltd [2008] EWHC 843 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
Peterson v Inland Revenue (New Zealand) [2005] UKPC 5 Privy Council United Kingdom circa 2005 BAILII flag 13
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 flag 203
R (Factortame Ltd) v Secretary of State for the Environment, Transport and the Regions (No 2) [2002] EWCA Civ 932; [2003] QB 381; [2002] 4 All ER 97; [2002] All ER (D) 41; [2002] 3 WLR 1104; [2002] 3 Costs LR 467; [2003] BLR 1 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Jul 2002 BAILII flag 140
IRC v John Lewis Properties (2002) 75 Tax Cas 131 United Kingdom circa 2002 flag 2
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 flag 87
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 flag 73
AG Securities v Vaughan; Antoniades v Villiers [1990] 1 AC 417 United Kingdom circa 1990 LexisNexis / Westlaw flag 78
Kowloon Stock Exchange Ltd v Commissioner of Inland Revenue [1984] UKPC 38 Privy Council 2 Oct 1984 BAILII 2
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 flag 347
Europa Oil (NZ) Ltd v Commissioner of Inland Revenue [1976] 1 NZLR 546 New Zealand circa 1976 LexisNexis flag 27
Lupton (Inspector of Taxes) v FA & AB Ltd [1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580 United Kingdom circa 1972 LexisNexis / Westlaw flag 47
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Scott v Ricketts [1967] 2 All ER 1009; [1967] 1 WLR 828 United Kingdom circa 1967 LexisNexis flag 3
BP Australia Ltd v Commissioner of Taxation of the Commonwealth of Australia [1966] AC 224 United Kingdom circa 1966 LexisNexis / Westlaw flag 70
Iswera v Commissioner of Inland Revenue [1965] 1 WLR 663 United Kingdom circa 1965 LexisNexis / Westlaw flag 24
Bloom v Kinder (1958) 38 Tax Cas 77 United Kingdom circa 1958 flag 2
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Brocklesby v Merricks (1934) 18 Tax Cas 576 United Kingdom circa 1934 flag 10
Hancock v General Reversionary and Investment Co Ltd [1918] 1 KB 25 United Kingdom circa 1918 LexisNexis / Westlaw flag 1
Vallambrosa Rubber Co Ltd v Farmer (1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488 United Kingdom - Scotland 16 Mar 1910 BAILII flag 64
Ransom v Higgs 50 Tax Cas 1 United Kingdom circa 1910 flag 18

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