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

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
[1967] AC 772	[1967] AC 772		United Kingdom	circa 1967	LexisNexis / Westlaw	1
[1972] 1 WLR 473	[1972] 1 WLR 473		United Kingdom	circa 1972	LexisNexis / Westlaw	1
[1975] 3 All Er 1004	[1975] 3 All ER 1004		United Kingdom	circa 1975	LexisNexis	1
Bridges v Bearsley	37 Tax Cas 289		United Kingdom			6
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	14
Brumby v Milner	[1976] 1 WLR 29		United Kingdom	circa 1976	LexisNexis / Westlaw	7
Cameron v Prendergast (Inspector of Taxes)	[1940] AC 549; 23 Tax Cas 122		United Kingdom	circa 1940	LexisNexis / Westlaw	11
Comptroller-General of Inland Revenue v Knight	[1973] AC 428		United Kingdom	circa 1973	LexisNexis / Westlaw	21
D Arcy v HMRC	[2006] STC (SCD) 543		United Kingdom	circa 2006		21
Dale v de Soissons	[1950] 2 All ER 460		United Kingdom	circa 1950	LexisNexis	10
Dewhurst v Hunter	[1932] All ER 753		United Kingdom	circa 1932	LexisNexis	2
Henley v Murray	[1950] 1 All ER 908; (1950) 31 Tax Cas 351		United Kingdom	circa 1950	LexisNexis	34
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw	97
Hunter v Dewhurst	16 Tax Cas 605; (1931) 145 LT 225		United Kingdom	circa 1931		36
Laidler v Perry	[1966] AC 16		United Kingdom	circa 1966	LexisNexis / Westlaw	15
Mr a v HMRC	[2015] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2015	BAILII	5
National Bank of Wales, Ltd, In re	[1899] UKLawRpCh 124; [1899] 2 Ch 629	Court of Chancery	United Kingdom	2 Aug 1899	CommonLII	20
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	57
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	5
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	1
Riches v Westminster Bank Ltd	[1947] AC 390; [1947] 1 All ER 469		United Kingdom	circa 1947	LexisNexis / Westlaw	84
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	1
Walker v Adams	[2003] STC (SCD) 269		United Kingdom	circa 2003		3
1 All Er 469	1 All ER 469		United Kingdom	circa 2016	LexisNexis	7
8 LRCh App 328	8 LRCh App 328		United Kingdom	circa 2016		1

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