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Aberdeen Asset Management Plc v Revenue & Customs   flag  1

[2010] UKFTT 524
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th October, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Purkiss v Kennedy (Re Ethos Solutions Ltd) [2022] EWHC 3098 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Dec 2022 BAILII flag 1

Legislation Cited

Legislation Name Provision
Income Tax (Employments) Regulations 1993 s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Autoclenz Ltd v Belcher [2009] EWCA Civ 1046; [2010] IRLR 70 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Oct 2009 BAILII flag 35
PA Holdings Ltd v R & CC [2009] UKFTT 95; [2009] STI 1970 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2009 BAILII flag 5
Protectacoat Firthglow Ltd v Szilagyi [2009] EWCA Civ 98; [2009] IRLR 365; [2009] ICR 835 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Feb 2009 BAILII flag 44
Spectrum Computer Supplies Ltd v Revenue and Customs Commissioners [2006] STC (SCD) 668 United Kingdom circa 2006 flag 2
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Dextra Accessories Ltd v Macdonald [2002] STC (SCD) 413 United Kingdom circa 2002 flag 11
NMB Holdings Ltd v Secretary of State for Social Security (2000) 73 Tax Cas 85 United Kingdom circa 2000 flag 9
Garforth v Newsmith Stainless Ltd [1979] 1 WLR 409 United Kingdom circa 1979 LexisNexis / Westlaw flag 15
Woolfson v Strathclyde Regional Council [1978] SC (HL) 90 House of Lords United Kingdom - Scotland circa 1978 flag 35
Heaton v Bell [1970] AC 728 United Kingdom circa 1970 LexisNexis / Westlaw flag 25
Snook v London & West Riding1967 2 QB 786 United Kingdom circa 1967 LexisNexis / Westlaw flag 4
Abbott v Philbin [1960] UKHL 1; [1961] AC 352; [1960] 2 All ER 763; (1960) 30 Tax Cas 82 House of Lords United Kingdom 21 Jun 1960 BAILII flag 71
Abbott v Philbin (1960) 39 Tax Cas 82; [1959] 1 WLR 667 United Kingdom circa 1959 LexisNexis / Westlaw flag 12
EBM Co Ltd v Dominion Bank [1937] 3 All ER 555 United Kingdom circa 1937 LexisNexis flag 29
Weight v Salmon [1935] UKHL TC_19_174; (1935) 19 Tax Cas 174; (1935) 51 TLR 333 House of Lords United Kingdom 4 Mar 1935 BAILII flag 15
Salomon v Salomon [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
Alexander Tennant v Robert Sinclair Smith [1892] UKHL 1; (1892) 3 Tax Cas 158; [1892] AC 150 House of Lords United Kingdom 14 Mar 1892 BAILII flag 20
Tenant v Smith [1892] AC 150 United Kingdom circa 1892 LexisNexis / Westlaw flag 87
Wilkins v Rogerson 39 Tax Cas 344 United Kingdom circa 2004 flag 7

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