Subject: Tax Law
Through the OpenLaw Project BAILII seeks, with the assistance of law lecturers, to identify cases from the past and to make these freely and openly available on the internet to support legal education.

This list was created on the 17th of October 2006 and therefore may not include recent cases (BAILII does not have resources of its own with which to keep this list updated).

Suggestions for additions to this list of leading cases and/or comments on the list can be sent to openlaw@bailii.org. You will appreciate that it is not feasible to add many additional cases and that copyright restrictions may prevent the inclusion of some cases on the existing list.
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  1. A v Seccombe [1911] 2 KB 688 (ICLR), (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 (ICLR), 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 (ICLR) (Ch D)
  13. Calvert (Inspector of Taxes) v Wainwright[1947] KB 526 (ICLR), [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 (ICLR) (KBD)
  16. Earl Howe v Inland Revenue Commissioners [1919] 2 KB 336 (ICLR) (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 (ICLR) (KBD)
  23. Great Western Railway Co v Bater (Surveyor of Taxes) [1920] 3 KB 266 (ICLR) (KBD)
  24. Harmel v Wright (Inspector of Taxes) [1974] 1 All ER 945, [1974] 1 WLR 325 (ICLR) (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 (ICLR), [19891STC 577 (Ch D)
  27. Leeming v Jones [1930] 1 KB 279 (ICLR), 15 TC 333 (CA)
  28. Market Investigations Ltd v Minister of Social Security [1969] 2 QB 173 (ICLR), [1968] 3 All ER 732 (QBD)
  29. Marsden v IRC [1965] 2 All ER 364, [1965] 1 WLR 734 (ICLR) (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 (ICLR) (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 (ICLR), [1930] 14 TC 608, (CA)
  46. Perrons v Spackman (Inspector of Taxes) [1981] 1 WLR 1411 (ICLR), 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 (ICLR), [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 (ICLR) (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 (ICLR), 9 TC 314, (KBD)
  58. Sothern-Smith v Clancy (Inspector of Taxes) [1941] 1 KB 276 (ICLR), [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 (ICLR), [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 19 QBD 647 (ICLR), 57 LJQB 7 (QBD)
  69. 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.