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Tilley v Wales (Inspector of Taxes)   flag  24

[1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136
House of Lords
United Kingdom
11th February, 1943

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revenue And Customs v EON UK Plc [2023] EWCA Civ 1383 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Nov 2023 BAILII flag
EON UK PLC v Revenue and Customs [2022] UKUT 196 United Kingdom Upper Tribunal United Kingdom 19 Jul 2022 BAILII flag 1
Mathur v HMRC [2022] UKFTT 88 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2022 BAILII flag 1
McAllister v Revenue And Customs (INCOME TAX - employee contractually entitled to ICT allowance) [2021] UKFTT 232 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2021 BAILII flag
EON UK PLC v HM Revenue and Customs [2021] UKFTT 156 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2021 BAILII flag 2
Revenue and Customs v Tottenham Hotspur Ltd (INCOME TAX - termination payments made to football player employees) [2017] UKUT 453 United Kingdom Upper Tribunal United Kingdom 24 Nov 2017 BAILII flag
Reid v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 79 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Feb 2016 BAILII flag 1
Kuehne and Nagel Drinks Logistics Ltd v HMRC [2012] EWCA Civ 34 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jan 2012 BAILII flag 15
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
M/S Ansal Properties & Industries Ltd (M/S Ansal v Commissioner of Income Tax (Central-i) - Ita 183/2008 [2010] INDLHC 5504 High Court of Delhi India 19 Nov 2010 LIIofIndia flag
Kuehne+Nagel Drinks Logistics Ltd Mr A Stott Mr A C Joyce v The Commissioners for Revenue & Customs [2009] UKFTT 379 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2009 BAILII flag 3
HMRC v Barclays Bank plc [2007] EWCA Civ 442 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 May 2007 BAILII flag 16
SCA Packing Ltd v Revenue & Customs [2006] UKSPC SPC00541 United Kingdom Special Commissioners of Income Tax United Kingdom 23 May 2006 BAILII flag
[2004] Hkcfi 689 (30 July 2004) [2004] HKCFI 689 Hong Kong Court of First Instance Hong Kong 30 Jul 2004 HKLII flag
CSR Ltd v Commissioner of Taxation [2000] FCA 403 Federal Court of Australia Australia - Commonwealth 31 Mar 2000 AustLII flag 2
EMI Group Electronics Ltd v Coldicott (HMIT) [1999] EWCA Civ 1868 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jul 1999 BAILII flag 1
Whitaker v FCT [1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394 Federal Court of Australia Australia - Commonwealth 21 Aug 1996 AustLII flag 12
Henwood v Commissioner of Inland Revenue CA300/93 [1995] NZCA 311; (1995) 19 TRNZ 869; (1995) 17 NZTC 12,271 Court of Appeal of New Zealand New Zealand 13 Jul 1995 NZLII flag 6
TR 95/35 - Income tax: capital gains: treatment of compensation receipts [1995] ATOTR TR95/35 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/35 - Income tax: capital gains: treatment of compensation receipts [1995] ATOTR 35 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
Tuck v Commissioner for Inland Revenue [1988] ZASCA 45; 1988 3 SA 819; [1988] 2 All SA 453 Supreme Court of Appeal of South Africa South Africa 16 May 1988 SAFLII flag 19
Re Edna Moran and Secretary To the Department of Social Security [1987] AATA 49 Administrative Appeals Tribunal Australia 19 Feb 1987 AustLII flag
Commissioner of Income Tax, Madras v Messrs Best & Co [1965] INSC 235; 1966 2 SCR 430; AIR 1966 SC 1325 Supreme Court of India India 2 Nov 1965 LIIofIndia flag
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag

Legislation Cited

Legislation Name Provision
Finance Act 1932 s1, s17

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cameron v Prendergast (Inspector of Taxes) [1940] AC 549; 23 Tax Cas 122 United Kingdom circa 1940 LexisNexis / Westlaw flag 11

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