Practice areas
Courts
Counsel most often instructed
Judgments by year
Cases later courts cite most
Cases Ernst & Young LLP acted in that later judgments cite most often.
| Date | Case | Cited by |
|---|---|---|
| 1 Jul 2015 |
[2015] UKSC 44 · Supreme Court
Credit under a double taxation convention for tax computed by reference to the same profits or income requires three steps. The court identifies the income…
|
17 |
| 12 Jun 2007 |
[2007] EWCA Civ 542 · Court of Appeal (Civil Division)
An assessment under section 73(1) of the Value Added Tax Act 1994 determines the net amount of VAT due. Its input-tax and output-tax components are not…
|
3 |
| 11 Jan 2024 |
[2024] EWCA Civ 1 · Court of Appeal (Civil Division)
Under section 356LA(3) of the Corporation Tax Act 2010, one use of an asset is incidental to another where it arises from, is connected with, or is a…
|
3 |
| 10 Mar 2009 |
[2009] EWHC 434 (Ch) · High Court: Chancery Division
For Article 13 of the EU Principal VAT Directive, “a body governed by public law” is an autonomous Community-law concept. The body must be part of the public…
|
3 |
Recent cases
| Date | Case | Cited by |
|---|---|---|
| 7 Jul 2026 |
[2026] UKUT 256 (TCC) · Upper Tribunal: Tax and Chancery Chamber
An undefined VAT exemption term is construed by its ordinary meaning, context and purpose, but those considerations cannot extend the exemption beyond the…
|
|
| 11 Mar 2026 |
[2026] EWCA Civ 248 · Court of Appeal (Civil Division)
For corporation tax, a statutory direction to calculate an LLP’s profits as if its trade were carried on by a UK-resident company requires the hypothetical…
|
|
| 24 Jun 2025 |
[2025] UKSC 24 · Supreme Court
Under section 356LA(3) of the Corporation Tax Act 2010, accommodation use is incidental to another use only where it arises out of that other use. A use…
|
1 |
| 6 Sep 2024 |
[2024] UKUT 273 (TCC) · Upper Tribunal: Tax and Chancery Chamber
For the purpose of calculating a corporate member’s share of partnership profits, a statutory fiction requiring the trade to be treated as carried on by a…
|
|
| 28 Mar 2024 |
[2024] UKUT 79 (TCC) · Upper Tribunal: Tax and Chancery Chamber
Under the inward processing suspension system, a customs debt does not automatically arise for all goods covered by a bill of discharge merely because one…
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|
| 11 Jan 2024 |
[2024] EWCA Civ 1 · Court of Appeal (Civil Division)
Under section 356LA(3) of the Corporation Tax Act 2010, one use of an asset is incidental to another where it arises from, is connected with, or is a…
|
3 |
| 1 Mar 2023 |
[2023] EWCA Civ 210 · Court of Appeal (Civil Division)
Objective comparability in a freedom of establishment claim requires comparison of the actual situations producing the alleged difference in treatment. The…
|
|
| 4 Aug 2022 |
[2022] UKUT 212 (TCC) · Upper Tribunal: Tax and Chancery Chamber
For the accommodation exception in section 356LA(3) of the Corporation Tax Act 2010, whether use of an asset to accommodate offshore workers is incidental is a…
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|
| 24 Jun 2020 |
[2020] UKSC 28 · Supreme Court
For VAT purposes, the taxable element of a composite price must ordinarily be calculated by the single method that correctly reflects the relevant supply and…
|
1 |
| 13 Jan 2020 |
[2020] EWHC 11 (Ch) · High Court: Chancery Division
Where advance petroleum revenue tax (APRT) has been used by statutory set-off to discharge a petroleum revenue tax (PRT) liability, it is treated as payment of…
|
|
| 7 Nov 2019 |
[2019] EWCA Civ 1909 · Court of Appeal (Civil Division)
A follower notice may be issued only where the earlier judicial ruling addresses a legal issue that, if applied to the taxpayer’s chosen arrangements, would…
|
1 |
| 27 Jul 2018 |
[2018] EWHC 1967 (Admin) · High Court: Administrative Court
For a follower notice to be given, the asserted tax advantage is identified at the level of the claimed tax relief, rather than by reference to each statutory…
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Based on judgments published by The National Archives (Find Case Law) in which Ernst & Young LLP is named as solicitors, counted under the firm's current name. The figures are minimums: not every judgment names the solicitors, and a judgment is counted only when we are confident who acted. The selection of cases listed here is limited, and does not include family, criminal or anonymised cases. Firm details include data from the Solicitors Regulation Authority. zoomLaw is independent and not connected with Ernst & Young LLP. Something wrong or missing? Tell us. All law firms.