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Mills v Commissioners of Inland Revenue   flag  9

[1975] AC 38; (1974) 49 Tax Cas 367
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
- On Tower UK Ltd v British Telecommunication PLC (ELECTRONIC COMMUNICATIONS CODE - CODE RIGHTS - whether agreement was Code agreement - what is electronic communications apparatus - building whose 'sole purpose' is to enclose electronic communications apparatus - validity of notice under para 31 of the Code - whether separate contractual notice required) [2024] UKUT 51 United Kingdom Upper Tribunal United Kingdom 23 Feb 2024 BAILII flag
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 flag 3
Credit Suisse International v Stichting Vestia Groep [2014] EWHC 3103 (Comm) High Court of England and Wales United Kingdom - England and Wales 3 Oct 2014 BAILII flag 14
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 flag 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 flag 1
Jones v HM Inspector of Taxes [2004] UKSC SPC00432 United Kingdom Supreme Court United Kingdom 28 Sep 2004 BAILII flag
Trusts and Trustees [1995] NSWSC 106 Supreme Court of New South Wales Australia - New South Wales 27 Oct 1995 AustLII flag 1
Elliot and Holloway and Minister for Immigration and Ethnic Affairs [1980] AATA 39 Administrative Appeals Tribunal Australia 4 Jul 1980 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Why Taxing the Micro-Business is Not Simple - A Cautionary Tale From the 'Old World'" [2006] JlATaxTA 5 Freedman, Judith Australia circa 2006 AustLII flag

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