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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
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
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
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
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
Customs and Excise Comrs v Top Ten Promotions Ltd [1969] 3 All ER 39 United Kingdom circa 1969 LexisNexis flag 3
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
Hancock v Inland Revenue Commissioners [1999] STC (SCD) 287 United Kingdom circa 1999 flag 5
Nunn v Gray [1997] STC (SCD) 175 United Kingdom circa 1997 flag 2
Pleasants v Atkinson (1988) 60 Tax Cas 228 United Kingdom circa 1988 flag 3
Ball (HM Inspector of Taxes) v Phillips (1990) 63 Tax Cas 529 United Kingdom circa 1990 flag 2
R v Special Commissioners of Income Tax (ex parte Martin) (1971) 48 Tax Cas 1 United Kingdom circa 1971 flag 3
Hurley v Taylor 71 Tax Cas 268 United Kingdom circa 1975 flag 19
Rochester (UK) Ltd & another v Pickin [1998] STC (SCD) 138 United Kingdom circa 1998 flag 3
King v Walden 74 Tax Cas 45 United Kingdom circa 1975 flag 5
Special Commissioners (Jurisdiction and Procedure) Regulations [1994] SI 1994 United Kingdom circa 1994 flag 36
D Arcy v HMRC [2006] STC (SCD) 543 United Kingdom circa 2006 flag 21
Thurgoode v Starke (1971) 47 Tax Cas 130 United Kingdom circa 1971 flag 1
AB (a firm) v HMRC [2007] STC (SCD) 99 United Kingdom circa 2007 flag 19
Vickerman (HM Inspector of Taxes) v The Personal Representatives of Mason (deceased) (1984) 58 Tax Cas 39 United Kingdom circa 1984 flag 2
Varty (HM Inspector of Taxes) v British South Africa Co (1965) 42 Tax Cas 406 United Kingdom circa 1965 flag 2
Nicholson v Morris 51 Tax Cas 95 United Kingdom circa 1975 flag 33
Billows v Hammond [2000] STC (SCD) 430 United Kingdom circa 2000 flag 1

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