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Bella Figura Ltd v HMRC   flag  9

[2020] UKUT 120
United Kingdom Upper Tribunal
United Kingdom
20th April, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trachtenberg v Revenue and Customs (INCOME TAX - accessing pension fund via indirect loans) [2024] UKFTT 376 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 May 2024 BAILII flag
FOULKES v Revenue & Customs (INCOME TAX - pension transfer) [2024] UKFTT 322 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Apr 2024 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
Dalriada Trustees Ltd v Revenue and Customs (INCOME TAX - payments out of registered pension schemes) [2023] UKFTT 314 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Mar 2023 BAILII flag
MAINPAY Ltd v Revenue & Customs (INCOME TAX - Temporary workers - deductibility of subsistence expenses) [2023] UKFTT 16 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag
NILEBOND Ltd v Revenue & Customs (PENSIONS - scheme sanction charge - whether loan made by pension scheme was "unauthorised employer payment") [2023] UKFTT 14 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Dec 2022 BAILII flag
Hargreaves v HMRC [2022] UKUT 34 United Kingdom Upper Tribunal United Kingdom 11 Feb 2022 BAILII flag 5
Avonside Roofing Ltd v HMRC [2021] UKFTT 158 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2021 BAILII flag 5
MAS Fabrics Hong Kong Ltd v Revenue and Customs (Stamp Duty Land Tax - property bought by international Co) [2021] UKFTT 116 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Apr 2021 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2020] Ukut 0120 [2020] UKUT 0120 United Kingdom Upper Tribunal United Kingdom circa 2020 BAILII flag 1
Synectiv Ltd v Revenue and Customs (VAT : MTIC fraud) [2017] UKUT 99 United Kingdom Upper Tribunal United Kingdom 9 Mar 2017 BAILII flag 2
O'Mara v HMRC [2017] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jan 2017 BAILII flag 10
Alan Anderson v HMRC [2016] UKFTT 335 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2016 BAILII flag 9
Runa Begum v Tower Hamlets London Borough Council [2003] UKHL 5; [2003] 2 AC 430; [2003] 1 All ER 731; [2003] All ER (D) 191; 14 BHRC 400; [2003] ACD 41; [2003] 2 WLR 388; [2003] HRLR 16; [2003] UKHRR 419; [2003] Hous LR 20 House of Lords United Kingdom - Scotland 13 Feb 2003 BAILII flag 227
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104

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