|
Henriksen v Grafton Hotel Ltd
|
[1942] 2 KB 184
|
|
United Kingdom
|
circa 1942
|
LexisNexis / Westlaw
|
|
 34 
|
|
J Sainsbury PLC v O'Connor (Inspector of Taxes)
|
[1991] 1 WLR 963
|
|
United Kingdom
|
circa 1991
|
LexisNexis / Westlaw
|
|
27
|
|
Anson v HMRC
|
[2015] UKSC 44; [2015] 4 All ER 288
|
United Kingdom Supreme Court
|
United Kingdom
|
1 Jul 2015
|
BAILII
|
|
19
|
|
Williams v Linger
|
[1920] UKHL 2; [1921] 1 AC 65; 7 Tax Cas 367
|
House of Lords
|
United Kingdom
|
17 May 1920
|
BAILII
|
|
12
|
|
Timpson's Executors v Yerbury
|
[1936] 1 KB 645
|
|
United Kingdom
|
circa 1936
|
LexisNexis / Westlaw
|
|
9
|
|
BUPA Insurance Ltd v Revenue And Customs
|
[2014] UKUT 262
|
United Kingdom Upper Tribunal
|
United Kingdom
|
16 Jun 2014
|
BAILII
|
|
7
|
|
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)
|
[2022] UKUT 351
|
United Kingdom Upper Tribunal
|
United Kingdom
|
20 Dec 2022
|
BAILII
|
|
3
|
|
Aplin v White
|
[1973] 1 WLR 1311
|
|
United Kingdom
|
circa 1973
|
LexisNexis / Westlaw
|
|
2
|
|
Clipperton v Commissioners for His Majesty's Revenue and Customs
|
[2024] EWCA Civ 180
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
29 Feb 2024
|
BAILII
|
|
1
|
|
Thomas William Good v Revenue and Customs
|
[2021] UKUT 281
|
United Kingdom Upper Tribunal
|
United Kingdom
|
18 Nov 2021
|
BAILII
|
|
1
|
|
Khan v Revenue and Customs (INCOME TAX - Co buyback of shares)
|
[2020] UKUT 168
|
United Kingdom Upper Tribunal
|
United Kingdom
|
2 Jun 2020
|
BAILII
|
|
1
|
|
Macpherson v Bond
|
[1985] 1 WLR 1157
|
|
United Kingdom
|
circa 1985
|
LexisNexis / Westlaw
|
|
1
|
|
Hargreaves Property Holdings Ltd v Revenue And Customs
|
[2024] EWCA Civ 365
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
15 Apr 2024
|
BAILII
|
|
|
|
LA LUZ RESIDENTIAL HOME LTD v Revenue & Customs (CORPORATION AND INCOME TAX - assessments raised on Co and participators)
|
[2022] UKFTT 100
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Mar 2022
|
BAILII
|
|
|
