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

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		4
Chris Au v Steve Yoon Soo Kim	[2016] HKCFI 1981	Hong Kong Court of First Instance	Hong Kong	25 Nov 2016	HKLII
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
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		19
GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence)	[2014] UKUT 251	United Kingdom Upper Tribunal	United Kingdom	30 May 2014	BAILII		1
Glyn v HMRC	[2018] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2018	BAILII		2
Grace v HMRC	[2011] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2011	BAILII		1
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		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		4
Lynette Dawn Yates v Revenue & Customs	[2012] UKFTT 568	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2012	BAILII		1
Mackay v Commissioners for Her Majesty s Revenue and Customs	[2018] UKUT 378	United Kingdom Upper Tribunal	United Kingdom	22 Nov 2018	BAILII		2
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
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		9
Paul Whight	[2011] UKFTT 60	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jan 2011	BAILII		1
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		3
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		4
Suzanne Ruth Henderson v Scott Henderson	[2013] HKCFI 1963	Hong Kong Court of First Instance	Hong Kong	27 Nov 2013	HKLII		3
William Thomson vroland John Jeans	[2015] HKCFI 377	Hong Kong Court of First Instance	Hong Kong	31 Mar 2015	HKLII
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		3
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
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

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		3
Commissioners of Inland Revenue v Brown	(1926) 11 Tax Cas 292		United Kingdom	circa 1926			11
Commissioners of Inland Revenue v Zorab	(1926) 11 Tax Cas 289		United Kingdom	circa 1926			25
Cooper v Cadwalader	(1904) 5 Tax Cas 101		United Kingdom	circa 1904			25
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1132
Fox v Stirk	[1970] 2 QB 463		United Kingdom	circa 1970	LexisNexis / Westlaw		56
Goodwin v Curtis	70 Tax Cas 478		United Kingdom	circa 1955			21
HMRC v Grace	[2008] EWHC 2708	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		2
Inland Revenue Commissioners v Lysaght	[1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385		United Kingdom	circa 1928	LexisNexis / Westlaw		376
IRC v Combe	(1932) 17 Tax Cas 405		United Kingdom	circa 1932			22
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII		414
Lysaght v IRC	[1928] UKHL TC_13_511; [1927] 2 KB 55	House of Lords	United Kingdom	9 Mar 1928	BAILII		3
Re Norris, ex p Reynolds	(1888) 4 TLR 452; (1888) 5 Morr 111		United Kingdom	circa 1888	LexisNexis		27
Re Young	(1875) 1 Tax Cas 57		United Kingdom	circa 1875			20
Shah & Akbarali v Brent London Borough Council	[1983] 2 AC 309; [1983] 1 All ER 226; [1983] 2 WLR 16		United Kingdom	circa 1983	LexisNexis / Westlaw		465