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Revenue and Customs v Tottenham Hotspur Ltd (INCOME TAX - termination payments made to football player employees)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Shilton v Wilmshurst	[1991] 1 AC 684; 64 Tax Cas 15		United Kingdom	circa 1991	LexisNexis / Westlaw		35
Henley v Murray	[1950] 1 All ER 908; (1950) 31 Tax Cas 351		United Kingdom	circa 1950	LexisNexis		34
Mairs v Haughey	[1994] 1 AC 303		United Kingdom	circa 1994	LexisNexis / Westlaw		29
Tilley v Wales (Inspector of Taxes)	[1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136	House of Lords	United Kingdom	11 Feb 1943	BAILII		24
Kuehne and Nagel Drinks Logistics Ltd v HMRC	[2012] EWCA Civ 34	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jan 2012	BAILII		15
Cameron v Prendergast (Inspector of Taxes)	[1940] AC 549; 23 Tax Cas 122		United Kingdom	circa 1940	LexisNexis / Westlaw		11
Dale v de Soissons	[1950] 2 All ER 460		United Kingdom	circa 1950	LexisNexis		10
Clayton v Lavender	(1965) 42 Tax Cas 607		United Kingdom	circa 1965			3
1 All Er 908	1 All ER 908		United Kingdom	circa 1943	LexisNexis		3
Hofman v Wadman	27 Tax Cas 192		United Kingdom	circa 1943			2
[2017] Ukut 0453	[2017] UKUT 0453	United Kingdom Upper Tribunal	United Kingdom	circa 2017	BAILII		1