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Buckingham v Revenue and Customs (NCOME TAX AND CAPITAL GAINS TAX - Special Dividend from US Co - HMRC discovery assessment on the basis that the Special Dividend was part income and part capital)

[2023] UKFTT 358

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

4th April, 2023

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s8, s29

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
PAUL HARRISON v The Commissioners of His Majesty's Revenue and Customs	[2023] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	3 Feb 2023	BAILII		1
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		43
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Albert House v HMRC	[2020] UKUT 373	United Kingdom Upper Tribunal	United Kingdom	4 Jan 2021	BAILII		2
HMRC v CM Utilities Ltd	[2017] UKUT 305	United Kingdom Upper Tribunal	United Kingdom	27 Jul 2017	BAILII		7
Fage UK Ltd v Chobani UK Ltd	[2014] EWCA Civ 5; [2014] FSR 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jan 2014	BAILII		391
First Nationwide v HMRC	[2012] EWCA Civ 728	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 May 2012	BAILII		1
First Nationwide v Revenue and Customs Commissioners	[2012] EWCA Civ 278	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2012	BAILII		6
Sinclair v Lee	[1993] Ch 497; [1993] 3 All ER 926	Court of Chancery	United Kingdom	circa 1993	LexisNexis / Westlaw		12
Courtaulds	[1969] 1 WLR 1683; (1969) 46 Tax Cas 111		United Kingdom	circa 1969	LexisNexis / Westlaw		7
Rae v Lazard Investment Co Ltd	[1963] UKHL 7; 41 Tax Cas 1; [1963] 1 WLR 555	House of Lords	United Kingdom	10 Apr 1963	BAILII		16
Inland Revenue Commissioners v Reid's Trustees	[1949] AC 361; (1949) 30 Tax Cas 431		United Kingdom	circa 1949	LexisNexis / Westlaw		20
3 All Er 926	3 All ER 926		United Kingdom	circa 2021	LexisNexis		1

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