Tax Law Milestone Cases

Tax Law Milestone Cases in United Kingdom

  1. A v Seccombe [1911] 2 KB 688, (KBD) 

  2. Abbott v Philbin (Inspector of Taxes) (BAILII: [1960] UKHL 1 ) [1960] 2 All ER 763, [1961] AC 352 

  3. Al Fayed v Advocate General for Scotland (representing the IRC) (BAILII: [2004] ScotCS 278 )[2004] STC 1703, 77 TC 273 

  4. Archer Shee v Garland (BAILII: [1930] UKHL 2 ) [1931] AC 212 

  5. Associated Portland Cement Manufacturers Ltd v Kerr [1946] 1 All ER 68, 27 TC 103 (CA) 

  6. Attorney General v Worrall [1895] 1 QB 99, 59 JP 467 (CA) 

  7. Blakiston v Cooper (Surveyor of Taxes) (BAILII: [1908] UKHL 1 ) [1909] AC 104;(1909) STC 347 

  8. Brown v Bullock (Inspector of Taxes) (BAILII: [1961] EWCA Civ 5 ) [1961] 3 All ER 129, [1961] 1 WLR 1095 

  9. Brumby (Inspector of Taxes) v Milner (BAILII: [1976] UKHL 7 ) [1976] 1 WLR 1096, [1976] 3 All ER 636 

  10. 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 

  11. Cadbury Schweppes Overseas Ltd v Inland Revenue (Freedom of establishment -ruling) (BAILII: [2006] EUECJ C-196

  12. Caillebotte (Inspector of Taxes) v Quinn [1975] 2 All ER 412, [1975] 1 WLR 731 (Ch D) 

  13. Calvert (Inspector of Taxes) v Wainwright [1947] KB 526, [1947] 1 All ER 282 (KBD) 

  14. Chaney v Watkis (Inspector of Taxes) [1986] STC 89, 58 TC 707 (Ch D) 

  15. Davies (Inspector of Taxes) v Braithwaite (1931) 18 TC 198, [1931] 2 KB 628 (KBD) 

  16. Earl Howe v Inland Revenue Commissioners [1919] 2 KB 336 (CA) 

  17. Edwards (Inspector of Taxes) v Bairstow (BAILII: [1955] UKHL 3 ) [1956] AC 14, [1955] 3 All ER 48 

  18. Fry (Inspector of Taxes) v Salisbury House Estate Ltd (BAILII: [1930] UKHL 1 ) [1930] AC 432, 15 TC 266 

  19. Funke v France (Application 10828/84) (BAILII: [1993] ECHR 7 ) [1993] 1 CMLR 897, 16 EHRR 297 

  20. Furniss (Inspector of Taxes) v Dawson (BAILII: [1983] UKHL 4 ) [1984] 1 All ER 530, [1984] AC 474 

  21. Gartside v Inland Revenue Commissioners (BAILII: [1967] UKHL 6 ) [1968] 1 All ER 121, [1968] AC 553 

  22. Graham v Green (Inspector of Taxes) [1925] 2 KB 371 (KBD) 

  23. Great Western Railway Co v Bater (Surveyor of Taxes) [1920] 3 KB 266 (KBD) 

  24. Harmel v Wright (Inspector of Taxes) [1974] 1 All ER 945, [1974] 1 WLR 325 (Ch D) 

  25. Henley v Murray (Inspector of Taxes) [1950] 1 All ER 908, 31 TC 351 (CA) 

  26. Jenkins v Brown [1989] 1 WLR 1163, [19891STC 577 (Ch D) 

  27. Leeming v Jones [1930] 1 KB 279, 15 TC 333 (CA) 

  28. Market Investigations Ltd v Minister of Social Security [1969] 2 QB 173, [1968] 3 All ER 732 (QBD) 

  29. Marsden v IRC [1965] 2 All ER 364, [1965] 1 WLR 734 (Ch D) 

  30. McKnight (Inspector Of Taxes) v Sheppard (BAILII: [1997] EWCA Civ 1627 ) [1997] STC 846 

  31. Mitchell (Surveyor of Taxes) v Egyptian Hotels Ltd (BAILII: [1915] UKHL 2 ) [1915] AC 1022 (HL) 

  32. Moore & Osborne v IRC ReTraffords SettleIilent Trusts [1984] 1 All ER 1108, [1984] STC 236 2 (Ch D) 

  33. Munro v Commissioner of Stamp Duties (BAILII: [1933] UKPC 1 ) [1934] AC 61 

  34. Nicoll v Austin KB 1935, 19 TC 531 

  35. Ogilvie v Kitton (Surveyor of Taxes) (1908) 5 TC 338, 1908 SC 1003 (Exch Ct) 

  36. O’Grady (Inspector of Taxes) v Bullcroft Main Collieries Ltd (1932) 17 TC 93 (KBD) 

  37. O’Keeffe (Inspector of Taxes) v Southport Printers Ltd [1984] STC 443, 58 TC 88 (Ch D) 

  38. O’Leary v McKinlay (Inspector of Taxes) [1991] STC 42, 63 TC 729 (Ch D) 

  39. Oram (Inspector of Taxes) v Johnson [1980] 2 All ER 1, [1980] 1 WLR 558 (Ch D) 

  40. Ostime v Duple Motor Bodies Ltd (BAILII: [1961] UKHL 6 ) [1961] 1 WLR 739, [1961] 2 All ER 167 

  41. Page (Inspector of Taxes) v Lowther [1983] STC 61, 57 TC 199 (Ch D) 

  42. Pawlowski (Collector of Taxes) v Dunnington (05 May 1999) (BAILII: [1999] EWCA Civ 3020 )[1999] STC 550 

  43. 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 

  44. Peracha v Miley (Inspector of Taxes) [1989] STC 76, 63 TC 444 (Ch D) 

  45. Perrin v Dickson (Inspector of Taxes) [1930] 1 KB 107, [1930] 14 TC 608, (CA) 

  46. Perrons v Spackman (Inspector of Taxes) [1981] 1 WLR 1411, 80 LGR 256 (Ch D) 

  47. 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 

  48. Pigott (Inspector of Taxes) v Staines Investments Co Ltd [1995] STC 114, 68 TC 342 (Ch D) 

  49. R v HM Treasury, ex p. Daily Mail and General Trust plc: 81/87 [1989] QB 446, [1989] 1 All ER 328 (ECJ) 

  50. Rae (Inspector of Taxes) v Lazard Investment Co Ltd (BAILII: [1963] UKHL 7 ) 41 TC 1, [1963] 1 WLR 555 

  51. 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 

  52. Rendell v Went (Inspector of Taxes) (BAILII: [1964] UKHL 5 ) [1964] 1 WLR 650, [1964] 2 All ER 464 

  53. Reynaud & Ors v Inland Revenue (BAILII: [1999] UKSC 1 ) [1999] STC (SCD) 185 

  54. Sansom v Peay (Inspector of Taxes) [1976] 3 All ER 375, [1976] 1 WLR 1073 (Ch D) 

  55. Scorer (Inspector of Taxes) v Olin Energy Systems Ltd (BAILII: [1985] UKHL 3 ) [1985] 2 All ER 375, [1985] AC 645 

  56. Sheppard (Trustees of the Woodland Trust) v IRC (No 2) [1993] STC 240, 65 TC 724 (Ch D) 

  57. Simpson (Inspector of Taxes) v Tate [1925] 2 KB 214, 9 TC 314, (KBD) 

  58. 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) 

  59. 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 

  60. St Aubyn v Attorney General (BAILII: [1951] UKHL 3 ) [1951] 2 All ER 473, [1952] AC 15 

  61. 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) 

  62. Tennant v Smith (Surveyor of Taxes) (BAILII: [1892] UKHL 1 ) [1892] AC 150, 3 TC 158 

  63. Thomas v Marshall (Inspector of Taxes) (BAILII: [1953] UKHL 2 ) [1953] AC 543, [1953] 1 All ER 1102 

  64. Tilley v Wales (Inspector of Taxes) (BAILII: [1943] UKHL 1 ) [1943] AC 386, [1943] 1 All ER 280 

  65. Vestey’s Executors v Colquhoun [1949] 1 All ER 1108, 31 TC 1 (HL) 

  66. Williams v Singer (BAILII: [1920] UKHL 2 ) [1921] 1 AC 65 (HL) 

  67. WT Ramsay Ltd v Inland Revenue Commissioners (BAILII: [1981] UKHL 1 ) [1981] 1 All ER 865, [1982] AC 300 

  68. 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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