|
Bill Acceptance Corporation Ltd v Commissioner of Taxation
|
[1996] FCA 1464
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 May 1996
|
AustLII
|
|
|
|
Beard v Revenue and Custom (Distributions from share premium - Jersey law - whether the distributions were "dividends" - and whether the distributions were "dividends of a capital nature")
|
[2024] UKUT 73
|
United Kingdom Upper Tribunal
|
United Kingdom
|
22 Mar 2024
|
BAILII
|
|
|
|
ALEXANDER BEARD v Revenue & Customs (Distribution - share premium- Jersey law)
|
[2022] UKFTT 129
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Apr 2022
|
BAILII
|
|
|
|
Next Brand Ltd v Revenue & Customs
|
[2015] UKFTT 175
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 Apr 2015
|
BAILII
|
|
|
|
MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd
|
[2010] UKUT 251
|
United Kingdom Upper Tribunal
|
United Kingdom
|
7 Jul 2010
|
BAILII
|
|
6
|
|
First Nationwide v Revenue & Customs
|
[2010] UKFTT 24
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jan 2010
|
BAILII
|
|
1
|
|
Wakefield v HM Inspector Of Taxes
|
[2005] UKSPC SPC00471
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
13 Dec 2004
|
BAILII
|
|
|
