|
Coconut Animated Island Ltd v Revenue and Customs (Seed Enterprise Investment Scheme)
|
[2024] UKUT 75
|
United Kingdom Upper Tribunal
|
United Kingdom
|
25 Mar 2024
|
BAILII
|
|
|
|
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
|
|
Mark Dunsby v Revenue and Customs
|
[2021] UKUT 289
|
United Kingdom Upper Tribunal
|
United Kingdom
|
23 Nov 2021
|
BAILII
|
|
|
|
Dunsby v HMRC
|
[2020] UKFTT 271
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jun 2020
|
BAILII
|
|
3
|
|
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 
|
|
FCT v Lutovi Investments Pty Ltd
|
[1978] FCA 26; (1978) 20 ALR 157; 37 FLR 209; 8 ATR 689
|
Federal Court of Australia
|
Australia - Commonwealth
|
7 Jul 1978
|
AustLII
|
|
4
|
