|
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)
|
[2022] UKUT 351
|
United Kingdom Upper Tribunal
|
United Kingdom
|
20 Dec 2022
|
BAILII
|
|
 3
|
|
Jones v Garnett (Inspector of Taxes)
|
[2005] EWCA Civ 1553; [2005] All ER (D) 224; [2006] 1 WLR 1123
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
15 Dec 2005
|
BAILII
|
|
3
|
|
Jones v Michael Vincent Garnett (HM Inspector of Taxes)
|
[2005] EWHC 849 (Ch); [2005] BTC 306
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
27 Apr 2005
|
BAILII
|
|
1
|
|
Jones v HM Inspector of Taxes
|
[2004] UKSC SPC00432
|
United Kingdom Supreme Court
|
United Kingdom
|
28 Sep 2004
|
BAILII
|
|
|
|
Kelly v Patterson
|
331 F2d 753
|
United States Court of Appeals, Fifth Circuit
|
United States
|
11 May 1964
|
WorldLII
|
|
7
|
|
Weddle v Commissioner of Internal Revenue
|
[1963] USCA2 722
|
United States Court of Appeals, Second Circuit
|
United States
|
10 Dec 1963
|
WorldLII
|
|
|
|
Weddle v Commissioner of Internal Revenue
|
325 F2d 849
|
United States Court of Appeals, Second Circuit
|
United States
|
2 Oct 1963
|
WorldLII
|
|
15 
|
