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Lyle Dicker Grace v The Commissioners for Her Majesty’s Revenue and Customs   flag  21

[2009] EWCA Civ 1082; [2009] BTC 704
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
28th October, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Degorce v HMRC [2017] EWCA Civ 1427; [2018] 4 WLR 79 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Oct 2017 BAILII flag 19
Mustafa Ontulmus v Sir Ian Collett [2014] EWHC 294 (QB) High Court of England and Wales United Kingdom - England and Wales 18 Feb 2014 BAILII flag 9
Hankinson v HMRC [2009] UKFTT 384; 81 Tax Cas 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2009 BAILII flag 8
Lakatamia Shipping Co Ltd v Su [2021] EWHC 1866 (Ch); [2022] BPIR 181 High Court of England and Wales United Kingdom - England and Wales 1 Jul 2021 BAILII flag 4
Arthur v Commissioners for Her Majesty s Revenue and Customs [2017] EWCA Civ 1756 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Nov 2017 BAILII flag 4
R (Sunderland City Council) v South Tyneside Council [2012] EWCA Civ 1232; [2013] 1 All ER 394 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2012 BAILII flag 4
X v The Secretary of State for the Home Department [2021] EWHC 355 (Fam) High Court of England and Wales United Kingdom - England and Wales 18 Feb 2021 BAILII flag 3
Suzanne Ruth Henderson v Scott Henderson [2013] HKCFI 1963 Hong Kong Court of First Instance Hong Kong 27 Nov 2013 HKLII flag 3
R (oao Davies) v Commissioners for HM's Revenue and Customs [2010] EWCA Civ 83; [2010] BTC 198 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Feb 2010 BAILII flag 3
Mackay v Commissioners for Her Majesty s Revenue and Customs [2018] UKUT 378 United Kingdom Upper Tribunal United Kingdom 22 Nov 2018 BAILII flag 2
Glyn v HMRC [2018] UKFTT 219 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2018 BAILII flag 2
GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence) [2014] UKUT 251 United Kingdom Upper Tribunal United Kingdom 30 May 2014 BAILII flag 1
Lynette Dawn Yates v Revenue & Customs [2012] UKFTT 568 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2012 BAILII flag 1
Paul Whight [2011] UKFTT 60 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jan 2011 BAILII flag 1
Grace v HMRC [2011] UKFTT 36 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2011 BAILII flag 1
McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) [2022] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
CJ v Secretary of State for Work and Pensions and VW (CSM Child support - calculation of income) [2017] UKUT 498 United Kingdom Upper Tribunal United Kingdom 15 Dec 2017 BAILII flag
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 5353u16a 51dcu16a 5bc5u16a [2016] HKCFI 1381 Hong Kong Court of First Instance Hong Kong 25 Nov 2016 HKLII flag
Chris Au v Steve Yoon Soo Kim [2016] HKCFI 1981 Hong Kong Court of First Instance Hong Kong 25 Nov 2016 HKLII flag
William Thomson vroland John Jeans [2015] HKCFI 377 Hong Kong Court of First Instance Hong Kong 31 Mar 2015 HKLII flag
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 4f55u16a 7a69u16a 6587u16a [2013] HKCFI 1347 Hong Kong Court of First Instance Hong Kong 27 Nov 2013 HKLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
[2006] Ewhc 1512 [2006] EWHC 1512 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag 3
Lysaght v IRC [1928] UKHL TC_13_511; [1927] 2 KB 55 House of Lords United Kingdom 9 Mar 1928 BAILII flag 3
Mackay v Commissioners for Her Majesty s Revenue and Customs [2018] UKUT 378 United Kingdom Upper Tribunal United Kingdom 22 Nov 2018 BAILII flag 2
Glyn v HMRC [2018] UKFTT 219 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2018 BAILII flag 2
HMRC v Grace [2008] EWHC 2708 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 2
GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence) [2014] UKUT 251 United Kingdom Upper Tribunal United Kingdom 30 May 2014 BAILII flag 1
Lynette Dawn Yates v Revenue & Customs [2012] UKFTT 568 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2012 BAILII flag 1
Paul Whight [2011] UKFTT 60 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jan 2011 BAILII flag 1
Grace v HMRC [2011] UKFTT 36 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2011 BAILII flag 1
McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) [2022] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
CJ v Secretary of State for Work and Pensions and VW (CSM Child support - calculation of income) [2017] UKUT 498 United Kingdom Upper Tribunal United Kingdom 15 Dec 2017 BAILII flag
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 5353u16a 51dcu16a 5bc5u16a [2016] HKCFI 1381 Hong Kong Court of First Instance Hong Kong 25 Nov 2016 HKLII flag
Chris Au v Steve Yoon Soo Kim [2016] HKCFI 1981 Hong Kong Court of First Instance Hong Kong 25 Nov 2016 HKLII flag
William Thomson vroland John Jeans [2015] HKCFI 377 Hong Kong Court of First Instance Hong Kong 31 Mar 2015 HKLII flag
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 4f55u16a 7a69u16a 6587u16a [2013] HKCFI 1347 Hong Kong Court of First Instance Hong Kong 27 Nov 2013 HKLII flag

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