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Revenue and Customs v Tottenham Hotspur Ltd (INCOME TAX - termination payments made to football player employees)   flag 

[2017] UKUT 453
United Kingdom Upper Tribunal
United Kingdom
24th November, 2017

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 15
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 flag 24
[2017] Ukut 0453 [2017] UKUT 0453 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 1
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
Cameron v Prendergast (Inspector of Taxes) [1940] AC 549; 23 Tax Cas 122 United Kingdom circa 1940 LexisNexis / Westlaw flag 11
Dale v de Soissons [1950] 2 All ER 460 United Kingdom circa 1950 LexisNexis flag 10
Mairs v Haughey [1994] 1 AC 303 United Kingdom circa 1994 LexisNexis / Westlaw flag 29
Clayton v Lavender (1965) 42 Tax Cas 607 United Kingdom circa 1965 flag 3
1 All Er 908 1 All ER 908 United Kingdom circa 1943 LexisNexis flag 3
Shilton v Wilmshurst [1991] 1 AC 684; 64 Tax Cas 15 United Kingdom circa 1991 LexisNexis / Westlaw flag 35
Hofman v Wadman 27 Tax Cas 192 United Kingdom circa 1943 flag 2
Henley v Murray [1950] 1 All ER 908; (1950) 31 Tax Cas 351 United Kingdom circa 1950 LexisNexis flag 34

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