Cases

Revenue & Customs Commissioners v BAA Ltd FTC/44/2010 (Upper Tribunal)

Leslie Smith v Revenue & Customs Commissioners [2011] STC 1724 (Upper Tribunal)

De Luca v Revenue & Customs Commissioners (TC/2009/14270) (First-tier Tribunal)

Arachchige v Revenue & Customs Commissioners [2011] STC 33 (Court of Appeal)

Morritt Properties International Ltd v Revenue & Customs Commissioners [2011] SFTD 186 (First-tier Tribunal)

Crossroads Association v Revenue & Customs Commissioners (TC/2009/14805) (First-tier Tribunal)

Ethical Trading Initiative v Revenue & Customs Commissioners ( MAN/2008/1023) (First-tier Tribunal)

British Eventing Ltd v Revenue & Customs Commissioners [2011] SFTD 18 (First-tier Tribunal)

R (on the application of Glenn & Co (Essex) Ltd) v Revenue & Customs Commissioners [2010] STC 2386; EWHC 1469 (Admin) (Administrative Court)

Astra Zeneca UK Ltd v Revenue & Customs Commissioners (Case C-40/09) [2010] STC 2298 (Court of Justice of the European Communities)

R (on the application of Singh) v Revenue & Customs Commissioners [2010] STC 2020 (Upper Tribunal)

Coll v Revenue & Customs Commissioners [2010] STC 1849 (Upper Tribunal)

BAA Limited v Revenue & Customs Commissioners [2010] SFTD 587 (First-tier Tribunal)

Jigsaw Wholesale Ltd v Revenue & Customs Commissioners (LON/2008/8010/8082) (First-tier Tribunal)

Aspen Holdings Ltd v Revenue & Customs Commissioners (LON/2007/8103) (First-tier Tribunal)

Leslie Smith v Revenue & Customs Commissioners (2010) SC/3007/2008 (First-tier Tribunal)

Oliver Uzoaru v Revenue & Customs Commissioners [2009] UKFTT 153 (TC) (First-tier Tribunal)

Revenue & Customs Commissioners v Arachchige [2009] STC 1729 (High Court)

Coll v Revenue & Customs Commissioners [2009] SFTD 101 (Special Commissioners)

Elizabeth Court (Bournemouth) Ltd v Revenue & Customs Commissioners [2009] STC 682 (High Court)

Suchett-Kaye v Cashin (HC09C00768) (High Court)

Patel v Marquette Partners (UK) Ltd [2008] UKEAT 0190_08_0309 (Employment Appeal Tribunal)

Harding v Revenue & Customs Commissioners [2008] STC 3499 (Court of Appeal)

Harding v Revenue & Customs Commissioners [2008] STC 1965 (High Court)

R (on the application of Bamber) v Revenue & Customs Commissioners (No 2) [2008] STC 1864 (Administrative Court)

Fleming (t/a Bodycraft) v Revenue & Customs Commissioners [2008] STC 324 (House of Lords)

Bailhache Labesse Trustees Ltd v Revenue & Customs Commissioners [2008] STC (SCD) 869 (Special Commissioners)

Elizabeth Court (Bournemouth) Ltd v Revenue & Customs Commissioners [2008] STC (SCD) 366 (Special Commissioners)

Davies v Davies (High Court, 2008)

Morris v Revenue & Customs Commissioners [2007] EWHC 1181 (Ch) (High Court)

Hinsley v Revenue & Customs Commissioners [2007] STC (SCD) 63

Slush Puppie Ltd v Revenue & Customs Commissioners (Ealing General Commissioners, 2007)

Shual Miah v Revenue & Customs Commissioners (3795/2006) (Bankruptcy Court)

Arnold v G-Con Ltd [2006] STC 1516 (Court of Appeal)

R (on application of Bamber) v Revenue & Customs Commissioners [2006] STC 1035 (Administrative Court)

Fleming (t/a Bodycraft) v Customs & Excise Commissioners [2006] STC 864 (Court of Appeal)

Revenue & Customs Commissioners v Soor (128-SD-2025) (Bankruptcy Court)

Cleanaco Ltd v Customs & Excise Commissioners (LON/03/8213/8221) (VAT & Duties Tribunal)

Fleming (t/a Bodycraft) v Customs & Excise Commissioners [2005] STC 707 (High Court)

Watts-Russell v Watts-Russell (HC 05 C 00731) (High Court)

Hussey v Revenue & Customs Commissioners (Bletchley General Commissioners) (2005)

Spence v Cobrin (TMA/110/2003) (Lands Tribunal)

Local Authorities Mutual Investment Trust v Customs & Excise Commissioners [2004] STC 246 (High Court)

Gambro Hospal Ltd v C & E Comrs [2004] VATDR 422 (VAT & Duties Tribunal)

Desmond Rogers Ltd v C & E Comrs (LON/02/8095) (VAT & Duties Tribunal)

Davies v Shlosberg (Worthing County Court) (2004)

Mathews v IRC (SC 3090/03) (Special Commissioners)

Institute of Directors v Customs & Excise Commissioners [2003] STC 35 (Court of Appeal)

Customs & Excise Commissioners v BAA plc [2003] STC 35 (Court of Appeal)

Abbey National plc v Customs & Excise Commissioners (2003) VAT Decision 18236 (VAT & Duties Tribunal)

Navigation Garages (Heanor) Ltd v IRC (Derby General Commissioners) (2003)

Savill Freight and Transport Ltd v Customs & Excise Commissioners (LON/01/8185) (VAT & Duties Tribunal)

Jogiya v King (S/C 3127) (Special Commissioners)

Customs & Excise Commissioners v BAA plc [2002] STC 327 (High Court)

BAA plc v Customs & Excise Commissioners (VAT & Duties Tribunal)

Oakroyd Engineering Ltd v IRC (Farnham General Commissioners) (2002)

Pre-School Learning Alliance v Customs & Excise Commissioners (2002) VAT Decision 17737 (VAT & Duties Tribunal)

Collector of Taxes v Davies (CI100141) (Chichester County Court) (2002)

Computer Luggage Company Ltd v IRC (Farnham General Commissioners) (2002)

Abbey National plc v Customs & Excise Commissioners (Case C-408/98) [2001] STC 297 (European Court of Justice)

Collector of Taxes v Dhillon & Co (SS000729) (Southend County Court) (2001)

Low Price Food and Wines v Customs & Excise Commissioners (LON/98/2001) (VAT & Duties Tribunal)

Zanex Ltd v Customs & Excise Commissioners (LON/2000/594) (VAT & Duties Tribunal)

Abbey National plc v Customs & Excise Commissioners (LON/2000/0928)

Crayford Tandoori v Customs & Excise Commissioners [2000] V & DR 540 (VAT & Duties) Tribunal Ripley v IRC ( Pevensey General Commissioners) (2000)

Maharani Restaurant v Customs & Excise Commissioners [1999] STC 295 (High Court)

Wagon Finance Limited v Customs & Excise Commissioners (1999) VAT Decision 16288 (VAT & Duties Tribunal)

General Motors Acceptance Corporation (UK) plc v Customs & Excise Commissioners [1999] V & DR 456 (VAT & Duties Tribunal)

Franklin v IRC (Farnham General Commissioners) (1999)

Lloyds Private Banking Ltd v IRC [1998] STC 559 (High Court)

Andrew Marks v Customs & Excise Commissioners (CO/2681/98) (High Court)

Dykes v Escott (98 D 00556) (High Court in Cardiff)

Maharani Restaurant v Customs & Excise Commissioners (1997) VAT Decision 15088 (VAT & Duties Tribunal)

Lloyds Private Banking Ltd v IRC [1997] STC (SCD) 259 (Special Commissioners)

 

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Indirect Tax Awards 2009

Tax Journal Indirect Tax Writer of the Year Award 2009
In 2009 David Southern was awarded the Tax Journal Indirect Tax Writer of the Year with an award designed to award excellence in the field of Indirect Tax.

The event was held at the Glaziers Hall in London.

 
Taxation of Loan Relationships and Derivative Contracts

Taxation of Loan Relationships and Derivative Contracts 9th Edition
The 9th edition of David Southern's book 'Taxation of Loan Relationships and Derivative Contracts' will be published by Bloomsbury Professional late in 2011.

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