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Shilton v Wilmshurst   flag  35

[1991] 1 AC 684; 64 Tax Cas 15
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Fuchs, Walter Alfred Heinz v Commissioner of Inland Revenue [2011] HKCFA 10; [2011] 2 HKC 422; (2011) 14 HKCFAR 74 Hong Kong Court of Final Appeal Hong Kong 1 Feb 2011 HKLII flag 25
Re Paswan Shibu Lal [2018] HKCA 249 Hong Kong Court of Appeal Hong Kong 1 Jun 2018 HKLII flag 23
Poon Cho-Ming, John v Commissioner of Inland Revenue [2018] HKCA 297; [2018] 5 HKC 233 Hong Kong Court of Appeal Hong Kong 1 Jun 2018 HKLII flag 11
MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd [2010] UKUT 251 United Kingdom Upper Tribunal United Kingdom 7 Jul 2010 BAILII flag 6
Heath Brian Zarin v the Commissioner of Inland Revenue [2020] HKCFI 330; [2020] 2 HKLRD 229; [2020] 4 HKC 410 Hong Kong Court of First Instance Hong Kong 11 Mar 2020 HKLII flag 3
Wilson v Clayton [2004] EWCA Civ 1657; [2005] IRLR 108; [2004] STI 2543; [2004] BTC 477; 77 Tax Cas 1 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Dec 2004 BAILII flag 3
Commissioner of Inland Revenue v Fraser CA259/95 [1996] NZCA 403; (1996) 17 NZTC 12,607 Court of Appeal of New Zealand New Zealand 27 Jun 1996 NZLII flag 3
DR the Honourable Leung Ka-Lau v the Commissioner of Inland Revenue [2023] HKCA 232; [2023] 2 HKLRD 133; [2023] 2 HKC 562 Hong Kong Court of Appeal Hong Kong 22 Feb 2023 HKLII flag 2
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
MRS Murad v Commissioner of Inland Revenue [2009] HKCFI 1083; (2009) 6 HKC 478 Hong Kong Court of First Instance Hong Kong 19 Nov 2009 HKLII flag 2
Wilson (HMIT) v Clayton [2004] EWHC 898 (Ch); [2004] IRLR 611 High Court of England and Wales United Kingdom - England and Wales 29 Apr 2004 BAILII flag 2
DR the Honourable Leung Ka-Lau v the Commissioner of Inland Revenue [2023] HKCFA 36 Hong Kong Court of Final Appeal Hong Kong 10 Nov 2023 HKLII flag 1
Mullens v Revenue and Customs (INCOME TAX - Whether certain large payments made to the Appellant were taxable as income) [2021] UKFTT 131 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2021 BAILII flag 1
Odey Asset Management LLP v HMRC [2021] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2021 BAILII flag 1
Charman v Revenue and Customs (INCOME TAX - right to acquire securities) [2020] UKUT 253 United Kingdom Upper Tribunal United Kingdom 27 Aug 2020 BAILII flag 1
Tottenham Hotspur Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 389 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2016 BAILII flag 1
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
Re Leung Yat Tung [2008] HKCFI 583 Hong Kong Court of First Instance Hong Kong 26 Jun 2008 HKLII flag 1
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
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
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
[2020] Hkcfi 1391 (11 March 2020) [2020] HKCFI 1391 Hong Kong Court of First Instance Hong Kong 11 Mar 2020 HKLII flag
Ah v HMRC (TC) [2019] UKUT 5 United Kingdom Upper Tribunal United Kingdom 9 Jan 2019 BAILII flag
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
Phillips v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 174 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2016 BAILII flag
Simon Manley v Revenue & Customs [2013] UKFTT 99 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2013 BAILII flag
GW v Cmec [2012] UKUT 332 United Kingdom Upper Tribunal United Kingdom 31 Aug 2012 BAILII flag
Mr Barrie Macey v Revenue & Customs [2010] UKFTT 533 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Nov 2010 BAILII flag
é¦™æ ¯ç‰¹åˆ¥ Œæ ¿å€ ¨ æ æµ·æ¿ [2009] HKCFI 1320 Hong Kong Court of First Instance Hong Kong 19 Nov 2009 HKLII flag
[2006] Uksscsc CCS_3387_2006 (12 December 2006) [2006] UKSSCSC CCS_3387_2006 Social Security and Child Support Commission United Kingdom 12 Dec 2006 BAILII flag
K T McLoughin v Revenue & Customs [2006] UKSPC SPC00542 United Kingdom Special Commissioners of Income Tax United Kingdom 25 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
[2003] Uksscsc CCS_3671_2002 (28 January 2003) [2003] UKSSCSC CCS_3671_2002 Social Security and Child Support Commission United Kingdom 28 Jan 2003 BAILII flag
Ainslie v Inspector Of Taxes [2001] UKSC SPC00304 United Kingdom Supreme Court United Kingdom 5 Nov 2001 BAILII flag
[1996] NZHC 2192 (22 November 1996) [1996] NZHC 2192 High Court of New Zealand New Zealand 22 Nov 1996 NZLII flag

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