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Sheth v Revenue and Customs (INCOME TAX - loan contractor scheme - were sums paid to offshore trusts and then lent to the appellant taxable on him as employment income? - yes on the basis of Rangers)    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
HMRC v CM Utilities Ltd	[2017] UKUT 305	United Kingdom Upper Tribunal	United Kingdom	27 Jul 2017	BAILII		7
HMRC v Hicks	[2020] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2020	BAILII		16
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
Langham v Veltema	[2004] EWCA Civ 193	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Feb 2004	BAILII		34
MacDonald (Inspector of Taxes) v Dextra Accessories Ltd	[2005] UKHL 47; [2005] 4 All ER 107	House of Lords	United Kingdom	circa 2005	BAILII		33
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Sanderson v Revenue and Customs Comrs	[2016] EWCA Civ 19; [2016] 4 WLR 67	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jan 2016	BAILII		20
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners	[2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985	House of Lords	United Kingdom	18 Jul 2007	BAILII		208