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Chinn v Collins   flag  10

[1981] AC 533
Law Reports, Appeal Cases
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation) [2021] UKFTT 12 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2021 BAILII flag 1
Arif v Anwar [2015] EWHC 124 (Fam) High Court of England and Wales United Kingdom - England and Wales 26 Jan 2015 BAILII flag 1
Mr P Donovan v Revenue & Customs [2014] UKFTT 48 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2014 BAILII flag
David Thomas Patmore v Revenue & Customs [2010] UKFTT 334 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2010 BAILII flag
Jones v Garnett (Inspector of Taxes) [2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259 House of Lords United Kingdom 25 Jul 2007 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
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 86
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Mc Dowell & Co Ltd v the Commercial Tax Officer [1985] INSC 91; (1985) 3 SCC 230; 1985 1 SCALE 788; 1985 3 SCR 791; AIR 1986 SC 649 Supreme Court of India India 17 Apr 1985 LIIofIndia flag 12

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