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Atherton v HMRC   flag  15

[2019] UKUT 41
United Kingdom Upper Tribunal
United Kingdom
12th February, 2019

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital) [2024] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2024 BAILII flag
MAGIC CARPETS (COMMERCIAL) Ltd v Revenue & Customs (Income tax - determinations for Pay as You Earn income tax - whether determinations made in time) [2023] UKFTT 700 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2023 BAILII flag
Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin) [2023] UKFTT 617 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2023 BAILII flag
JASON CALLEN v Revenue & Customs (Discovery assessment - was the taxpayer or a person acting on his behalf careless) [2022] UKFTT 40 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2022 BAILII flag
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2022] UKFTT 38 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2022 BAILII flag
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2021] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2021 BAILII flag 1
Giuliani v Revenue And Customs (INCOME TAX - PAYE - application of the Income Tax (PAYE) Regulations 2003 - delivery of P45 / P46 to new employer) [2021] UKFTT 239 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2021 BAILII flag
Odey Asset Management LLP v HMRC [2021] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2021 BAILII flag 1
Cumming-Bruce v Revenue & Customs (CAPITAL GAINS TAX - Allowable capital losses) [2020] UKFTT 490 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2020 BAILII flag
Wiseman v Revenue & Customs (INCOME TAX - High Income Child Benefit Charge) [2020] UKFTT 383 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2020 BAILII flag 1
Royal Bank of Canada v Revenue & Customs (Corporation tax - oil royalties received by overseas bank) [2020] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
West v Revenue & Customs (PROCEDURE : INCOME TAX - Unauthorised Payments - Pension Schemes) [2019] UKFTT 602 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2019 BAILII flag
Paya v HMRC [2019] UKFTT 583 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2019 BAILII flag 4
Oriel Developments Ltd v Revenue & Customs (CORPORATION TAX - Claim for chargeable gains rollover relief) [2019] UKFTT 503 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2019 BAILII flag
Hunter v Revenue & Customs (INCOME TAX :Discovery Assessment) [2019] UKFTT 312 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2019 BAILII flag

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