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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
|
|
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation)
|
[2021] UKFTT 12
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Jan 2021
|
BAILII
|
|
1
|
|
(Financial Remedy: Variation of Overseas Trust)
|
[2013] EWHC 1196 (Fam)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
10 May 2013
|
BAILII
|
|
7
|
|
David Thomas Patmore v Revenue & Customs
|
[2010] UKFTT 334
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Jul 2010
|
BAILII
|
|
|
|
Mr P A & Mrs F J Bird v Revenue & Customs
|
[2008] UKSPC SPC00720
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
3 Nov 2008
|
BAILII
|
|
|
|
Stafford Robert Buck v Revenue & Customs
|
[2008] UKSPC SPC00716
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
23 Oct 2008
|
BAILII
|
|
|
|
Jones v Garnett (Inspector of Taxes)
|
[2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259
|
House of Lords
|
United Kingdom
|
25 Jul 2007
|
BAILII
|
|
14 
|
|
James S Moffat v Revenue & Customs
|
[2006] UKSPC SPC00538
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
27 Apr 2006
|
BAILII
|
|
|
|
Jones v Garnett (Inspector of Taxes)
|
[2005] EWCA Civ 1553; [2005] All ER (D) 224; [2006] 1 WLR 1123
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
15 Dec 2005
|
BAILII
|
|
3
|
|
Jones v HM Inspector of Taxes
|
[2004] UKSC SPC00432
|
United Kingdom Supreme Court
|
United Kingdom
|
28 Sep 2004
|
BAILII
|
|
|
