|
Commissioner of Taxation v Spotless Services Ltd
|
(1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309
|
Federal Court of Australia
|
Australia
|
circa 1995
|
Legal Online / Westlaw
|
|
 19 
|
|
Liquidator, Rhodesia Metals Ltd v Commissioner of Taxes
|
[1940] AC 774
|
|
United Kingdom
|
circa 1940
|
LexisNexis / Westlaw
|
|
19
|
|
Commissioner of Inland Revenue v NV Philips Gloeilampenfabrieken
|
[1955] NZLR 868
|
|
New Zealand
|
circa 1955
|
LexisNexis
|
|
14
|
|
CIR v Lever Brothers
|
[1946] AD 441
|
|
|
circa 1946
|
|
|
11
|
|
v Viscount Broome s Executors
|
19 Tax Cas 667
|
|
United Kingdom
|
circa 1955
|
|
|
5
|
|
Perrin v Commissioners for Her Majesty's Revenue & Customs
|
[2014] UKFTT 223
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Feb 2014
|
BAILII
|
|
4
|
|
Henke v Revenue and Customs Commissioners
|
[2006] STC (SCD) 561
|
|
United Kingdom
|
circa 2006
|
|
|
4
|
|
Westminster Bank Executor and Trustee Co (Channel Islands) Ltd v National Bank of Greece SA
|
46 Tax Cas 472
|
|
United Kingdom
|
|
|
|
4
|
|
Matthews & Sidwick v HMRC
|
[2011] UKFTT 23
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Dec 2010
|
BAILII
|
|
1
|
|
Hafton Properties Ltd v McHugh (HM Inspector of Taxes)
|
(1986) 59 Tax Cas 420
|
|
United Kingdom
|
circa 1986
|
|
|
1
|
|
Haworth v Revenue and Customs (Capital gains tax - treaty relief pursuant to the UK/Mauritius double taxation treaty)
|
[2024] UKUT 58
|
United Kingdom Upper Tribunal
|
United Kingdom
|
4 Mar 2024
|
BAILII
|
|
|
|
Harber v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - penalties for failure to notify liability to CGT - appellant relied on case law which could not be found on any legal website - whether cases generated by artificial intelligence such as ChatGPT)
|
[2023] UKFTT 1007
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Dec 2023
|
BAILII
|
|
|
|
ANDREW LILLICRAP v Revenue & Customs (PROCEDURE : publication of interlocutory decision)
|
[2023] UKFTT 72
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Jan 2023
|
BAILII
|
|
|
|
R And Cushion Hotel (Chipping Norton) Ltd v Revenue & Customs (CORPORATION TAX whether payments made)
|
[2016] UKFTT 765
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Nov 2016
|
BAILII
|
|
|
