|
AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)
|
[2024] UKUT 104
|
United Kingdom Upper Tribunal
|
United Kingdom
|
22 Apr 2024
|
BAILII
|
|
|
|
Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd (INCOME TAX - tax avoidance scheme - whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 - whether taxable as earnings under Part 7A ITEPA 2003 because paid "in connection with" employment - Edwards v Bairstow challenge)
|
[2024] UKUT 98
|
United Kingdom Upper Tribunal
|
United Kingdom
|
12 Apr 2024
|
BAILII
|
|
|
|
BlackRock Holdco 5, LLC v HMRC
|
[2024] EWCA Civ 330
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
11 Apr 2024
|
BAILII
|
|
2
|
|
Lineker v Revenue and Customs (Income Tax - Intermediaries legislation (IR35) - Whether applicable where an individual's services is supplied through a general partnership)
|
[2023] UKFTT 340
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Mar 2023
|
BAILII
|
|
|
|
Northwood v Revenue and Customs (INCOME TAX AND NICs - payments to a remuneration trust - whether contributions to trust made wholly and exclusively for the purposes of the trade)
|
[2023] UKFTT 351
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
21 Mar 2023
|
BAILII
|
|
|
|
Wired Orthodontics Limitedian Hutchinsonsusan Bessant v Revenue & Customs (Procedure : Other)
|
[2023] UKFTT 17
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Jan 2023
|
BAILII
|
|
|
|
Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC
|
[2022] UKUT 199
|
United Kingdom Upper Tribunal
|
United Kingdom
|
19 Jul 2022
|
BAILII
|
|
4
|
|
Hoey v HMRC
|
[2022] EWCA Civ 656; [2022] 1 WLR 4113
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
13 May 2022
|
BAILII
|
|
10
|
|
CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr)
|
[2022] UKFTT 144
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 May 2022
|
BAILII
|
|
2
|
|
Strategic Branding Ltd v HMRC
|
[2021] UKFTT 474
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Dec 2021
|
BAILII
|
|
4
|
|
A D BLY GROUNDWORKSAND CIVIL ENGINEERING Ltd (2) CHR TRAVEL Ltd v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade)
|
[2021] UKFTT 445
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Nov 2021
|
BAILII
|
|
|
|
LLC v HMRC
|
[2020] UKFTT 443
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Nov 2020
|
BAILII
|
|
3
|
|
Charles Tyrwhitt LLP v Revenue & Customs (National Insurance Contributions : Liability)
|
[2020] UKFTT 272
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Jun 2020
|
BAILII
|
|
|
|
Christa Ackroyd Media Ltd v HMRC
|
[2018] UKFTT 69
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Feb 2018
|
BAILII
|
|
6
|
|
HMRC v Vaines
|
[2018] EWCA Civ 45
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
25 Jan 2018
|
BAILII
|
|
7
|
|
R And Cushion Hotel (Chipping Norton) Ltd v Revenue & Customs (CORPORATION TAX whether payments made)
|
[2016] UKFTT 765
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Nov 2016
|
BAILII
|
|
|
|
Anson v HMRC
|
[2015] UKSC 44; [2015] 4 All ER 288
|
United Kingdom Supreme Court
|
United Kingdom
|
1 Jul 2015
|
BAILII
|
|
19 
|
|
Altus Group (UK) Ltd v Baker Tilly
|
[2015] EWHC 12 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
7 Jan 2015
|
BAILII
|
|
9
|
|
Interfish Ltd v HMRC
|
[2014] EWCA Civ 876
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
27 Jun 2014
|
BAILII
|
|
6
|
|
Acornwood LLP v HMRC
|
[2014] UKFTT 416
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 May 2014
|
BAILII
|
|
9
|
|
Peter Vaines v The Commissioners of Revenue & Customs
|
[2013] UKFTT 576
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Oct 2013
|
BAILII
|
|
|
|
Purolite International Ltd v Revenue & Customs
|
[2012] UKFTT 475
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Jul 2012
|
BAILII
|
|
|
|
Mr Christopher Huhtala v Revenue & Customs
|
[2012] UKFTT 79
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jan 2012
|
BAILII
|
|
|
|
Bluesparkle Ltd v Revenue & Customs
|
[2012] UKFTT 45
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jan 2012
|
BAILII
|
|
|
|
HMRC v Lansdowne Partners Ltd Partnership
|
[2011] EWCA Civ 1578
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
20 Dec 2011
|
BAILII
|
|
17
|
|
AB v Revenue & Customs
|
[2011] UKFTT 685
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Oct 2011
|
BAILII
|
|
2
|
|
Mr Paul Duckmanton v Revenue & Customs
|
[2011] UKFTT 664
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Oct 2011
|
BAILII
|
|
1
|
|
Lansdowne
|
[2010] EWHC 2582 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
18 Oct 2010
|
BAILII
|
|
9
|
|
Interfish Ltd v Revenue & Customs
|
[2010] UKFTT 219
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 May 2010
|
BAILII
|
|
1
|
|
Comino v Cominos
|
[2010] QDC 156
|
District Court of Queensland
|
Australia - Queensland
|
22 Apr 2010
|
AustLII
|
|
2
|
|
Swift v HMRC
|
[2010] UKFTT 88
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Feb 2010
|
BAILII
|
|
4
|
|
Self v Revenue & Customs
|
[2009] UKFTT 78
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Apr 2009
|
BAILII
|
|
1
|
|
Dixon v Revenue and Customs
|
[2005] UKSPC SPC00511
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
24 Nov 2005
|
BAILII
|
|
|
|
TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements
|
[2005] ATOTR TR2005/7
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2005
|
AustLII
|
|
|
|
TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements
|
[2005] ATOTR 7
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2005
|
AustLII
|
|
|
|
Robson v HM Inspector Of Taxes
|
[2004] EWHC 1596 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
8 Jul 2004
|
BAILII
|
|
1
|
|
Carney v Inspector Of Taxes
|
[2002] UKSC SPC00347
|
United Kingdom Supreme Court
|
United Kingdom
|
1 Nov 2002
|
BAILII
|
|
|
|
Memec Plc v Commissioners of Inland Revenue
|
[1998] EWCA Civ 941
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
9 Jun 1998
|
BAILII
|
|
2
|
|
Jiscbailii_case_tax David McKnight (Inspector of Taxes) v Brian Stephen Sheppard
|
[1997] EWCA Civ 1627
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
7 May 1997
|
BAILII
|
|
1
|
|
Vodafone Cellular Ltd v G Shaw (HM's Inspector of Taxes)
|
[1997] EWCA Civ 1297
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
20 Mar 1997
|
BAILII
|
|
2
|
|
[1996] Uksscsc CCS_11252_1995 (18 September 1996)
|
[1996] UKSSCSC CCS_11252_1995
|
Social Security and Child Support Commission
|
United Kingdom
|
18 Sep 1996
|
BAILII
|
|
|
|
Solaglass Finance Co (Pty) Ltd v Commissioner for Inland Revenue (125/1989)
|
[1990] ZASCA 157; 1991 2 SA 257; [1991] 1 All SA 339
|
Supreme Court of Appeal of South Africa
|
South Africa
|
30 Nov 1990
|
SAFLII
|
|
8
|
|
Basf Wyandotte Corporation v Commissioner of Internal Revenue
|
532 F2d 530
|
United States Court of Appeals, Sixth Circuit
|
United States
|
4 Mar 1976
|
WorldLII
|
|
7
|
