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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)   flag 

[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 flag 1
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
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 flag 43
Albert House v HMRC [2020] UKUT 373 United Kingdom Upper Tribunal United Kingdom 4 Jan 2021 BAILII flag 2
HMRC v CM Utilities Ltd [2017] UKUT 305 United Kingdom Upper Tribunal United Kingdom 27 Jul 2017 BAILII flag 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 flag 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 flag 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 flag 6
Sinclair v Lee [1993] Ch 497; [1993] 3 All ER 926 Court of Chancery United Kingdom circa 1993 LexisNexis / Westlaw flag 12
Courtaulds [1969] 1 WLR 1683; (1969) 46 Tax Cas 111 United Kingdom circa 1969 LexisNexis / Westlaw flag 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 flag 16
Inland Revenue Commissioners v Reid's Trustees [1949] AC 361; (1949) 30 Tax Cas 431 United Kingdom circa 1949 LexisNexis / Westlaw flag 20
3 All Er 926 3 All ER 926 United Kingdom circa 2021 LexisNexis flag 1

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