The Brain Disorders Research Ltd Partnership v Revenue And Customs [2018] EWCA Civ 2348

Court of Appeal (Civil Division) · 2018-10-31 · Tax · cited by 1 · influence score 12/100 Appeal Dismissed

Treatment

Citation network

Cited by (1)

• Cited — The Commissioners For HMRC v Bluecrest Capital Management LP & Ors 2023-12-15
  “…at [78], that there are limits to the application of the Ramsay doctrine, citing the dictum of Patten LJ in Brain Disorders Research Limited Partnership v HMRC [2018] EWCA Civ 2348, [2018] STC 2382, at [32]:…”

This judgment cites

• [2014] UKUT 389 (TCC)
• [2017] UKUT 0176 (TCC)
• [1981] STC 174
• [1992] 1 AC 655
• [1991] 1 WLR 341
• [1965] 1 WLR 663
• [2005] STC 1
• Commissioners for Her Majesty’s Revenue and Customs v Tower MCashback LLP 1 and another [2011] UKSC 19

Frequently cited alongside

• [1901] AC 26 1×
• [1956] AC 14 1×
• [1982] AC 300 1×

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