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Commissioners of Inland Revenue v Payne   flag  12

(1940) 23 Tax Cas 610
Tax Cases
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 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 flag 1
David Thomas Patmore v Revenue & Customs [2010] UKFTT 334 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2010 BAILII flag
(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 flag 7
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 flag 14
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 flag
Stafford Robert Buck v Revenue & Customs [2008] UKSPC SPC00716 United Kingdom Special Commissioners of Income Tax United Kingdom 23 Oct 2008 BAILII flag
James S Moffat v Revenue & Customs [2006] UKSPC SPC00538 United Kingdom Special Commissioners of Income Tax United Kingdom 27 Apr 2006 BAILII flag
Jones v HM Inspector of Taxes [2004] UKSC SPC00432 United Kingdom Supreme Court United Kingdom 28 Sep 2004 BAILII flag
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 flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author †  Jurisdiction Date Full Text Citation Index
"Stamp Duty: Developments Affecting the Resource Industries" [1989] AUMPLawAYbk 9 Allen, PJ Australia circa 1989 AustLII flag
"Table of Cases" [1989] AUMPLawAYbk 1 Editors Australia circa 1989 AustLII flag

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