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An Employee v Revenue & Customs   flag 

[2008] UKSPC SPC00673
United Kingdom Special Commissioners of Income Tax
United Kingdom
19th March, 2008

Legislation Cited

Legislation Name Provision
Finance Act 1966 s25

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
AB (a firm) v HMRC [2007] STC (SCD) 99 United Kingdom circa 2007 flag 19
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
D Arcy v HMRC [2006] STC (SCD) 543 United Kingdom circa 2006 flag 21
Billows v Hammond [2000] STC (SCD) 430 United Kingdom circa 2000 flag 1
Hancock v Inland Revenue Commissioners [1999] STC (SCD) 287 United Kingdom circa 1999 flag 5
Rochester (UK) Ltd & another v Pickin [1998] STC (SCD) 138 United Kingdom circa 1998 flag 3
Nunn v Gray [1997] STC (SCD) 175 United Kingdom circa 1997 flag 2
Special Commissioners (Jurisdiction and Procedure) Regulations [1994] SI 1994 United Kingdom circa 1994 flag 36
Ball (HM Inspector of Taxes) v Phillips (1990) 63 Tax Cas 529 United Kingdom circa 1990 flag 2
Pleasants v Atkinson (1988) 60 Tax Cas 228 United Kingdom circa 1988 flag 3
Vickerman (HM Inspector of Taxes) v The Personal Representatives of Mason (deceased) (1984) 58 Tax Cas 39 United Kingdom circa 1984 flag 2
Black Clawson International Ltd v Papierwerke AG [1975] UKHL 2; [1975] AC 591; [1975] 1 All ER 810; [1975] 2 WLR 513; [1975] 2 Lloyds Rep 11 House of Lords United Kingdom 5 Mar 1975 BAILII flag 353
R v Special Commissioners of Income Tax (ex parte Martin) (1971) 48 Tax Cas 1 United Kingdom circa 1971 flag 3
Thurgoode v Starke (1971) 47 Tax Cas 130 United Kingdom circa 1971 flag 1
Customs and Excise Comrs v Top Ten Promotions Ltd [1969] 3 All ER 39 United Kingdom circa 1969 LexisNexis flag 3
Clixby v Pountney [1968] EWHC 76; (1968) 44 Tax Cas 515 High Court of England and Wales United Kingdom - England and Wales circa 1968 BAILII flag 5
Varty (HM Inspector of Taxes) v British South Africa Co (1965) 42 Tax Cas 406 United Kingdom circa 1965 flag 2
Cenlon Finance Co Ltd v Ellwood [1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176 United Kingdom circa 1962 LexisNexis / Westlaw flag 52
Abbott v Philbin (1960) 39 Tax Cas 82; [1959] 1 WLR 667 United Kingdom circa 1959 LexisNexis / Westlaw flag 12
Income Tax Special Purposes Comrs v Pemsel [1888] UKLawRpKQB 202; (1888) 22 QBD 296 Queen's Bench United Kingdom 21 Dec 1888 CommonLII flag 7
Blyth v The Co of Proprietors of The Birmingham Water Works [1856] EngR 223; (1856) 11 Exch 781; 156 ER 1047 Court of Exchequer United Kingdom circa 1856 CommonLII flag 155
King v Walden 74 Tax Cas 45 United Kingdom circa 1975 flag 5
Hurley v Taylor 71 Tax Cas 268 United Kingdom circa 1975 flag 19
Nicholson v Morris 51 Tax Cas 95 United Kingdom circa 1975 flag 33

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