|
Osmond v Revenue and Customs (INCOME TAX - transactions in securities (TIS) - share buyback)
|
[2024] UKFTT 378
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 May 2024
|
BAILII
|
|
|
|
Purkiss v Kennedy
|
[2024] EWHC 1081 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
8 May 2024
|
BAILII
|
|
1
|
|
COUNTRYWIDE PARTNERS LTD (aka IPS COUNTRYWIDE Ltd) v Revenue & Customs (DISCLOSURE OF TAX AVOIDANCE SCHEMES (DOTAS) - Whether a notice of proposed allocation of Scheme Reference Number by HMRC was issued to the Appellant)
|
[2024] UKFTT 323
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Apr 2024
|
BAILII
|
|
|
|
MICHAEL SAUNDERS v Revenue & Customs (INCOME TAX - award made to Appellant pursuant to long-term incentive plan)
|
[2024] UKFTT 300
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Apr 2024
|
BAILII
|
|
|
|
Lynx Forecourt Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - receipt by an employee of an interest in securities)
|
[2024] UKFTT 278
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Mar 2024
|
BAILII
|
|
|
|
Easyway Umbrella Ltd, R (On the Application Of) v His Majesty's Commisioners for Revenue and Customs
|
[2023] EWHC 3368 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
21 Dec 2023
|
BAILII
|
|
1
|
|
HMRC v BlueCrest Capital Management LLP
|
[2023] EWCA Civ 1481
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
15 Dec 2023
|
BAILII
|
|
2
|
|
Gala Film Partners, LLP v Revenue & Customs (Procedure)
|
[2023] UKFTT 699
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Aug 2023
|
BAILII
|
|
|
|
MAGIC CARPETS (COMMERCIAL) Ltd v Revenue & Customs (Income tax - determinations for Pay as You Earn income tax - whether determinations made in time)
|
[2023] UKFTT 700
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Aug 2023
|
BAILII
|
|
|
|
M R Currell Ltd v Revenue & Customs (Income Tax and Nics - Paye- payment of 800,000 to an Ebt)
|
[2023] UKFTT 613
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jul 2023
|
BAILII
|
|
|
|
MOORE v Revenue & Customs (INCOME TAX - Sale of Co - Restricted Share Units in Acquirer)
|
[2023] UKFTT 399
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Apr 2023
|
BAILII
|
|
|
|
Sheth v Revenue and Customs (INCOME TAX - loan contractor scheme - were sums paid to offshore trusts and then lent to the appellant taxable on him as employment income? - yes on the basis of Rangers)
|
[2023] UKFTT 368
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Apr 2023
|
BAILII
|
|
|
|
HFFX LLP v HMRC
|
[2023] UKUT 73
|
United Kingdom Upper Tribunal
|
United Kingdom
|
20 Mar 2023
|
BAILII
|
|
2
|
|
Good v Commissioners of HM Revenue and Customs
|
[2023] EWCA Civ 114
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
10 Feb 2023
|
BAILII
|
|
2
|
|
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
|
|
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
|
|
1
|
|
Hopes (Trustees of the Skandia Life Policy Trust) v Burton
|
[2022] EWHC 2770 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
9 Nov 2022
|
BAILII
|
|
1
|
|
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)
|
[2022] UKFTT 408
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Nov 2022
|
BAILII
|
|
1
|
|
Hoey v HMRC
|
[2022] EWCA Civ 656; [2022] 1 WLR 4113
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
13 May 2022
|
BAILII
|
|
10
|
|
CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr)
|
[2022] UKFTT 144
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 May 2022
|
BAILII
|
|
2
|
|
Revenue & Customs v AML Tax (UK) Ltd (Disclosure of tax avoidance schemes)
|
[2022] UKFTT 114
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Mar 2022
|
BAILII
|
|
|
|
Charman v HMRC
|
[2021] EWCA Civ 1804
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
3 Dec 2021
|
BAILII
|
|
2
|
|
Strategic Branding Ltd v HMRC
|
[2021] UKFTT 474
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Dec 2021
|
BAILII
|
|
4
|
|
Knights v Townsend Harrison Ltd
|
[2021] EWHC 2563 (QB)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
24 Sep 2021
|
BAILII
|
|
1
|
|
Clamp , R (On the Application Of) v Revenue And Customs
|
[2021] EWHC 2360 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
23 Aug 2021
|
BAILII
|
|
2
|
|
Dukeries Healthcare Ltd v HMRC
|
[2021] EWHC 2086 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
23 Jul 2021
|
BAILII
|
|
5
|
|
Stuart Malcolm Forsyth v (1) The Financial Conduct Authority and (2) The Prudential Regulation Authority
|
[2021] UKUT 162
|
United Kingdom Upper Tribunal
|
United Kingdom
|
6 Jul 2021
|
BAILII
|
|
2
|
|
Avonside Roofing Ltd v HMRC
|
[2021] UKFTT 158
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 May 2021
|
BAILII
|
|
5
|
|
Stephen Hoey v Revenue and Customs
|
[2021] UKUT 82
|
United Kingdom Upper Tribunal
|
United Kingdom
|
12 Apr 2021
|
BAILII
|
|
3
|
|
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)
|
[2021] UKFTT 36
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2021
|
BAILII
|
|
|
|
Hall (Liquidator of Ethos Solutions Ltd) v Nasim
|
[2021] EWHC 142 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
4 Feb 2021
|
BAILII
|
|
4
|
|
Odey Asset Management LLP v HMRC
|
[2021] UKFTT 31
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Feb 2021
|
BAILII
|
|
1
|
|
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)
|
[2021] UKFTT 18
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jan 2021
|
BAILII
|
|
2
|
|
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation)
|
[2021] UKFTT 12
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Jan 2021
|
BAILII
|
|
1
|
|
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)
|
[2020] UKFTT 407
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Oct 2020
|
BAILII
|
|
2
|
|
HMRC v Opus Bestpay Ltd
|
[2020] UKFTT 408
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Aug 2020
|
BAILII
|
|
1
|
|
BCM Cayman LP v HMRC
|
[2020] UKFTT 298
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Jul 2020
|
BAILII
|
|
4
|
|
Chalcot Training Ltd v Ralph
|
[2020] EWHC 1054 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
5 May 2020
|
BAILII
|
|
4
|
|
Le Roux Zeeman v HM Revenue and Customs
|
[2020] EWHC 794 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
3 Apr 2020
|
BAILII
|
|
4
|
|
Revenue and Customs v Middlesbrough Football and Athletic Co (1986) Ltd (NATIONAL MINIMUM WAGE)
|
[2020] UKEAT 0234_19_2003
|
Employment Appeals Tribunal
|
United Kingdom
|
20 Mar 2020
|
BAILII
|
|
|
|
Higgs v HMRC
|
[2020] UKFTT 117
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Feb 2020
|
BAILII
|
|
2
|
|
Walewski v Revenue & Customs (PROCEDURE : Other)
|
[2020] UKFTT 58
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Jan 2020
|
BAILII
|
|
|
|
Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts)
|
[2019] UKFTT 744
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Dec 2019
|
BAILII
|
|
1
|
|
Toone v Ross
|
[2019] EWHC 2855 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
30 Oct 2019
|
BAILII
|
|
3
|
|
Hoey v HMRC
|
[2019] UKFTT 489
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Jul 2019
|
BAILII
|
|
7
|
|
London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances)
|
[2019] UKFTT 212
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Mar 2019
|
BAILII
|
|
3
|
|
Hull City Tigers v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)
|
[2019] UKFTT 227
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Mar 2019
|
BAILII
|
|
|
|
Andrew v HMRC
|
[2019] UKFTT 177
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Mar 2019
|
BAILII
|
|
2
|
|
Macleod and Mitchell Contractors Ltd v Revenue and Customs (Income Tax And National Insurance Contributions)
|
[2019] UKUT 46
|
United Kingdom Upper Tribunal
|
United Kingdom
|
13 Feb 2019
|
BAILII
|
|
|
|
Trustees of the Morrison 2002 Maintenance Trust v Revenue And Customs
|
[2019] EWCA Civ 93
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
6 Feb 2019
|
BAILII
|
|
|
|
Petrol Services Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Appeal)
|
[2018] UKFTT 773
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Dec 2018
|
BAILII
|
|
|
|
Charman v HMRC
|
[2018] UKFTT 765
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Dec 2018
|
BAILII
|
|
5
|
|
Winstanley v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)
|
[2018] UKFTT 154
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Mar 2018
|
BAILII
|
|
|
|
City Shoes Wholesale Ltd) v HMRC
|
[2018] EWCA Civ 315
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
2 Mar 2018
|
BAILII
|
|
1
|
|
Marathon Oil UK, LLC v HMRC
|
[2017] UKFTT 822
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Nov 2017
|
BAILII
|
|
3
|
|
Farnborough Airport Properties Co Ltd v Revenue and Customs (CORPORATION TAX : group relief)
|
[2017] UKUT 394
|
United Kingdom Upper Tribunal
|
United Kingdom
|
4 Oct 2017
|
BAILII
|
|
2
|
|
Landid Property Ltd, Allen (Concrete) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)
|
[2017] UKFTT 692
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Sep 2017
|
BAILII
|
|
1
|
|
Hull City (Tigers) Ltd v HMRC
|
[2017] UKFTT 629
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
14 Aug 2017
|
BAILII
|
|
5
|
|
OCO Ltd and Toughglaze (UK) Ltd v Revenue and Customs (PROCEDURE : Other)
|
[2017] UKFTT 603
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Aug 2017
|
BAILII
|
|
|
|
Sir Fraser Morrison v Revenue and Customs
|
[2017] UKUT 300
|
United Kingdom Upper Tribunal
|
United Kingdom
|
3 Aug 2017
|
BAILII
|
|
2
|
