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Pettigrew v Revenue and Customs (INCOME TAX/CORPORATION TAX : Payment by employer : settlement of litigation)   flag 

[2018] UKFTT 240
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th April, 2018

Legislation Cited

Legislation Name Provision
Income Tax Act, 1918 (Cth)
Civil Procedure Act, 1833 (WA)
Courts Act 1971 s21

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
National Bank of Wales, Ltd, In re [1899] UKLawRpCh 124; [1899] 2 Ch 629 Court of Chancery United Kingdom 2 Aug 1899 CommonLII flag 20
Tottenham Hotspur Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 389 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2016 BAILII flag 1
Reid v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 79 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Feb 2016 BAILII flag 1
Mr a v HMRC [2015] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 May 2015 BAILII flag 5
Oti-Obihara v HMRC [2010] UKFTT 568; [2011] IRLR 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Nov 2010 BAILII flag 5
Brumby (Inspector of Taxes) v Milner [1976] UKHL 7; [1976] 3 All ER 636; [1976] 1 WLR 1096 House of Lords United Kingdom 27 Oct 1976 BAILII flag 14
O'Brien v Ministry of Justice [2013] UKSC 6; [2013] 2 All ER 1; [2013] 1 WLR 522; [2013] IRLR 315; [2013] ICR 499 United Kingdom Supreme Court United Kingdom 6 Feb 2013 BAILII flag 57
Dewhurst v Hunter [1932] All ER 753 United Kingdom circa 1932 LexisNexis flag 2
Laidler v Perry [1966] AC 16 United Kingdom circa 1966 LexisNexis / Westlaw flag 15
Bridges v Bearsley 37 Tax Cas 289 United Kingdom circa 1976 flag 6
Comptroller-General of Inland Revenue v Knight [1973] AC 428 United Kingdom circa 1973 LexisNexis / Westlaw flag 21
[1975] 3 All Er 1004 [1975] 3 All ER 1004 United Kingdom circa 1975 LexisNexis flag 1
Dale v de Soissons [1950] 2 All ER 460 United Kingdom circa 1950 LexisNexis flag 10
[1972] 1 WLR 473 [1972] 1 WLR 473 United Kingdom circa 1972 LexisNexis / Westlaw flag 1
Henley v Murray [1950] 1 All ER 908; (1950) 31 Tax Cas 351 United Kingdom circa 1950 LexisNexis flag 34
[1967] AC 772 [1967] AC 772 United Kingdom circa 1967 LexisNexis / Westlaw flag 1
Hunter v Dewhurst 16 Tax Cas 605; (1931) 145 LT 225 United Kingdom circa 1931 flag 36
8 LRCh App 328 8 LRCh App 328 United Kingdom circa 1976 flag 1
D Arcy v HMRC [2006] STC (SCD) 543 United Kingdom circa 2006 flag 21
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
Walker v Adams [2003] STC (SCD) 269 United Kingdom circa 2003 flag 3
1 All Er 469 1 All ER 469 United Kingdom circa 1976 LexisNexis flag 7
Cameron v Prendergast (Inspector of Taxes) [1940] AC 549; 23 Tax Cas 122 United Kingdom circa 1940 LexisNexis / Westlaw flag 11
Brumby v Milner [1976] 1 WLR 29 United Kingdom circa 1976 LexisNexis / Westlaw flag 7

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