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Reid v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) 1

[2016] UKFTT 79

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

9th February, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pettigrew v Revenue and Customs (INCOME TAX/CORPORATION TAX : Payment by employer : settlement of litigation)	[2018] UKFTT 240	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2018	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mr Andrew Hill v Revenue & Customs	[2015] UKFTT 295	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jun 2015	BAILII		1
Kuehne and Nagel Drinks Logistics Ltd v HMRC	[2012] EWCA Civ 34	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jan 2012	BAILII		15
Kuehne and Nagel Drinks Logistics Ltd v Revenue and Customs (INCOME TAX : Earnings from employment)	[2010] UKUT 457	United Kingdom Upper Tribunal	United Kingdom	21 Dec 2010	BAILII		3
Kuehne+Nagel Drinks Logistics Ltd Mr A Stott Mr A C Joyce v The Commissioners for Revenue & Customs	[2009] UKFTT 379	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2009	BAILII		3
Powerhouse Retail Ltd v v M Burroughs	[2006] UKHL 13	House of Lords	United Kingdom	circa 2006	BAILII		4
DEG-Deutsche Investitions und Entwicklungsgesellschaft mbh v Koshy	[2001] EWCA Civ 79; [2001] 3 All ER 878; [2001] CPLR 212	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jan 2001	BAILII		8
Mairs v Haughey	[1994] 1 AC 303		United Kingdom	circa 1994	LexisNexis / Westlaw		29
Shilton v Wilmshurst	[1991] 1 AC 684; 64 Tax Cas 15		United Kingdom	circa 1991	LexisNexis / Westlaw		35
Price v Cromack	[1975] 1 WLR 958		United Kingdom	circa 1975	LexisNexis / Westlaw		2
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Tilley v Wales (Inspector of Taxes)	[1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136	House of Lords	United Kingdom	11 Feb 1943	BAILII		24
R (on the application of Weston) v HMRC	76 Tax Cas 207		United Kingdom	circa 1943			7

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