Tax Law Milestone Cases in United Kingdom
- A v Seccombe [1911] 2 KB 688, (KBD)
- Abbott v Philbin (Inspector of Taxes) (BAILII: [1960] UKHL 1 ) [1960] 2 All ER 763, [1961] AC 352
- Al Fayed v Advocate General for Scotland (representing the IRC) (BAILII: [2004] ScotCS 278 )[2004] STC 1703, 77 TC 273
- Archer Shee v Garland (BAILII: [1930] UKHL 2 ) [1931] AC 212
- Associated Portland Cement Manufacturers Ltd v Kerr [1946] 1 All ER 68, 27 TC 103 (CA)
- Attorney General v Worrall [1895] 1 QB 99, 59 JP 467 (CA)
- Blakiston v Cooper (Surveyor of Taxes) (BAILII: [1908] UKHL 1 ) [1909] AC 104;(1909) STC 347
- Brown v Bullock (Inspector of Taxes) (BAILII: [1961] EWCA Civ 5 ) [1961] 3 All ER 129, [1961] 1 WLR 1095
- Brumby (Inspector of Taxes) v Milner (BAILII: [1976] UKHL 7 ) [1976] 1 WLR 1096, [1976] 3 All ER 636
- Cadbury Schweppes Overseas Ltd v Inland Revenue (Freedom of establishment -ruling) (BAILII: [2006] EUECJ C-196 ) /04, Case C-196/04, [2006] 3 WLR 890
- Cadbury Schweppes Overseas Ltd v Inland Revenue (Freedom of establishment -ruling) (BAILII: [2006] EUECJ C-196 )
- Caillebotte (Inspector of Taxes) v Quinn [1975] 2 All ER 412, [1975] 1 WLR 731 (Ch D)
- Calvert (Inspector of Taxes) v Wainwright [1947] KB 526, [1947] 1 All ER 282 (KBD)
- Chaney v Watkis (Inspector of Taxes) [1986] STC 89, 58 TC 707 (Ch D)
- Davies (Inspector of Taxes) v Braithwaite (1931) 18 TC 198, [1931] 2 KB 628 (KBD)
- Earl Howe v Inland Revenue Commissioners [1919] 2 KB 336 (CA)
- Edwards (Inspector of Taxes) v Bairstow (BAILII: [1955] UKHL 3 ) [1956] AC 14, [1955] 3 All ER 48
- Fry (Inspector of Taxes) v Salisbury House Estate Ltd (BAILII: [1930] UKHL 1 ) [1930] AC 432, 15 TC 266
- Funke v France (Application 10828/84) (BAILII: [1993] ECHR 7 ) [1993] 1 CMLR 897, 16 EHRR 297
- Furniss (Inspector of Taxes) v Dawson (BAILII: [1983] UKHL 4 ) [1984] 1 All ER 530, [1984] AC 474
- Gartside v Inland Revenue Commissioners (BAILII: [1967] UKHL 6 ) [1968] 1 All ER 121, [1968] AC 553
- Graham v Green (Inspector of Taxes) [1925] 2 KB 371 (KBD)
- Great Western Railway Co v Bater (Surveyor of Taxes) [1920] 3 KB 266 (KBD)
- Harmel v Wright (Inspector of Taxes) [1974] 1 All ER 945, [1974] 1 WLR 325 (Ch D)
- Henley v Murray (Inspector of Taxes) [1950] 1 All ER 908, 31 TC 351 (CA)
- Jenkins v Brown [1989] 1 WLR 1163, [19891STC 577 (Ch D)
- Leeming v Jones [1930] 1 KB 279, 15 TC 333 (CA)
- Market Investigations Ltd v Minister of Social Security [1969] 2 QB 173, [1968] 3 All ER 732 (QBD)
- Marsden v IRC [1965] 2 All ER 364, [1965] 1 WLR 734 (Ch D)
- McKnight (Inspector Of Taxes) v Sheppard (BAILII: [1997] EWCA Civ 1627 ) [1997] STC 846
- Mitchell (Surveyor of Taxes) v Egyptian Hotels Ltd (BAILII: [1915] UKHL 2 ) [1915] AC 1022 (HL)
- Moore & Osborne v IRC ReTraffords SettleIilent Trusts [1984] 1 All ER 1108, [1984] STC 236 2 (Ch D)
- Munro v Commissioner of Stamp Duties (BAILII: [1933] UKPC 1 ) [1934] AC 61
- Nicoll v Austin KB 1935, 19 TC 531
- Ogilvie v Kitton (Surveyor of Taxes) (1908) 5 TC 338, 1908 SC 1003 (Exch Ct)
- O’Grady (Inspector of Taxes) v Bullcroft Main Collieries Ltd (1932) 17 TC 93 (KBD)
- O’Keeffe (Inspector of Taxes) v Southport Printers Ltd [1984] STC 443, 58 TC 88 (Ch D)
- O’Leary v McKinlay (Inspector of Taxes) [1991] STC 42, 63 TC 729 (Ch D)
- Oram (Inspector of Taxes) v Johnson [1980] 2 All ER 1, [1980] 1 WLR 558 (Ch D)
- Ostime v Duple Motor Bodies Ltd (BAILII: [1961] UKHL 6 ) [1961] 1 WLR 739, [1961] 2 All ER 167
- Page (Inspector of Taxes) v Lowther [1983] STC 61, 57 TC 199 (Ch D)
- Pawlowski (Collector of Taxes) v Dunnington (05 May 1999) (BAILII: [1999] EWCA Civ 3020 )[1999] STC 550
- Pearce (Inspector of Taxes) v Woodall Duckham Ltd (BAILII: [1978] EWCA Civ 7 ) [1978] 1 WLR 832, [1978] 2 All ER 793, (1978) 51 TC 271, (1978) 122 SJ 299
- Peracha v Miley (Inspector of Taxes) [1989] STC 76, 63 TC 444 (Ch D)
- Perrin v Dickson (Inspector of Taxes) [1930] 1 KB 107, [1930] 14 TC 608, (CA)
- Perrons v Spackman (Inspector of Taxes) [1981] 1 WLR 1411, 80 LGR 256 (Ch D)
- Petch v Gurney (Inspector of Taxes) Gurney (Inspector of Taxes) v Petch (BAILII: [1994] EWCA Civ 9 ) 66 TC 743, [1994] STC 689, [1994] 27 LS Gaz R 37, [1994] 3 All ER 731
- Pigott (Inspector of Taxes) v Staines Investments Co Ltd [1995] STC 114, 68 TC 342 (Ch D)
- R v HM Treasury, ex p. Daily Mail and General Trust plc: 81/87 [1989] QB 446, [1989] 1 All ER 328 (ECJ)
- Rae (Inspector of Taxes) v Lazard Investment Co Ltd (BAILII: [1963] UKHL 7 ) 41 TC 1, [1963] 1 WLR 555
- Ransom (Inspector of Taxes) v Higgs (BAILII: [1974] UKHL 5 ) [1974] 1 WLR 1594, [1974] STC 539, [1974] TR 281, [1974] 3 All ER 949
- Rendell v Went (Inspector of Taxes) (BAILII: [1964] UKHL 5 ) [1964] 1 WLR 650, [1964] 2 All ER 464
- Reynaud & Ors v Inland Revenue (BAILII: [1999] UKSC 1 ) [1999] STC (SCD) 185
- Sansom v Peay (Inspector of Taxes) [1976] 3 All ER 375, [1976] 1 WLR 1073 (Ch D)
- Scorer (Inspector of Taxes) v Olin Energy Systems Ltd (BAILII: [1985] UKHL 3 ) [1985] 2 All ER 375, [1985] AC 645
- Sheppard (Trustees of the Woodland Trust) v IRC (No 2) [1993] STC 240, 65 TC 724 (Ch D)
- Simpson (Inspector of Taxes) v Tate [1925] 2 KB 214, 9 TC 314, (KBD)
- Sothern-Smith v Clancy (Inspector of Taxes) [1941] 1 KB 276, [1941] 1 All ER 111, 24 TC 1, 110 LJKB 189, 85 Sol Jo 69, 164 LT 210, 57 TLR 247 (CA)
- Southern Railway of Peru Ltd v Owen (Inspector of Taxes) (BAILII: [1956] UKHL 4 ) [1957] AC 334, [1956] 2 All ER 728, 37 TC 602
- St Aubyn v Attorney General (BAILII: [1951] UKHL 3 ) [1951] 2 All ER 473, [1952] AC 15
- Stephenson (Inspector of Taxes) v Barclays Bank Trust Co Ltd [1975] 1 All ER 625, [1975] 1 WLR 882, [1975] STC 151, TC 2542, 53 ATC 357, [1974] TR 343, 119 Sol Jo 169 (Ch D)
- Tennant v Smith (Surveyor of Taxes) (BAILII: [1892] UKHL 1 ) [1892] AC 150, 3 TC 158
- Thomas v Marshall (Inspector of Taxes) (BAILII: [1953] UKHL 2 ) [1953] AC 543, [1953] 1 All ER 1102
- Tilley v Wales (Inspector of Taxes) (BAILII: [1943] UKHL 1 ) [1943] AC 386, [1943] 1 All ER 280
- Vestey’s Executors v Colquhoun [1949] 1 All ER 1108, 31 TC 1 (HL)
- Williams v Singer (BAILII: [1920] UKHL 2 ) [1921] 1 AC 65 (HL)
- WT Ramsay Ltd v Inland Revenue Commissioners (BAILII: [1981] UKHL 1 ) [1981] 1 All ER 865, [1982] AC 300
- Yarmouth v France (1887) 19 (QBD) 647, 57 LJQB 7 (QBD)
This list was updated on 19 Janurary 2008 in order to form links to any listed judgments/decisions that have been recently added to BAILII.
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