|
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
|
|
Marano v HMRC
|
[2023] UKUT 113
|
United Kingdom Upper Tribunal
|
United Kingdom
|
17 May 2023
|
BAILII
|
|
2
|
|
HFFX LLP v HMRC
|
[2023] UKUT 73
|
United Kingdom Upper Tribunal
|
United Kingdom
|
20 Mar 2023
|
BAILII
|
|
2
|
|
XL Insurance Co SE v IPORS Underwriting Ltd
|
[2021] EWHC 474 (Comm)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
4 Mar 2021
|
BAILII
|
|
2
|
|
Albert House v HMRC
|
[2020] UKUT 373
|
United Kingdom Upper Tribunal
|
United Kingdom
|
4 Jan 2021
|
BAILII
|
|
2
|
|
Aria Technology Ltd v HMRC
|
[2020] EWCA Civ 182
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
19 Feb 2020
|
BAILII
|
|
2
|
|
Ames v The Commissioners for HM Revenue and Customs (Tax)
|
[2018] UKUT 190
|
United Kingdom Upper Tribunal
|
United Kingdom
|
25 Jun 2018
|
BAILII
|
|
2
|
|
Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another)
|
[2023] UKUT 215
|
United Kingdom Upper Tribunal
|
United Kingdom
|
1 Sep 2023
|
BAILII
|
|
1
|
|
Credit Suisse Securities (Europe) Ltd Credit Suisse (UK) Ltd Credit Suisse Ag - London Branch Credit Suisse International v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)
|
[2020] UKFTT 86
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Feb 2020
|
BAILII
|
|
1
|
|
Executors of the Estate of David Harrison (Deceased) v HMRC
|
[2020] UKFTT 68
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Feb 2020
|
BAILII
|
|
1
|
|
Murphy v Revenue and Customs (INCOME TAX - relief for losses on disposal of shares)
|
[2024] UKFTT 537
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jun 2024
|
BAILII
|
|
|
|
HAYES v Revenue & Customs (INCOME TAX - application for closure notice)
|
[2024] UKFTT 118
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Feb 2024
|
BAILII
|
|
|
|
Rakshit v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that
|
[2023] UKFTT 1044
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Dec 2023
|
BAILII
|
|
|
|
Sikder v Revenue and Customs (INCOME TAX-DOUBLE TAX RELIEF-strike out application-claim for double tax relief-time limits-application)
|
[2023] UKFTT 362
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Apr 2023
|
BAILII
|
|
|
|
EDWARD PHELAN v Revenue & Customs (TAX AND NATIONAL INSURANCE CONTRIBUTIONS - whether income was salary or bursary - whether in-time income tax repayment claim made)
|
[2023] UKFTT 29
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jan 2023
|
BAILII
|
|
|
|
Jinks v Revenue & Customs (INCOME TAX - procedure - application to strike out appeal)
|
[2020] UKFTT 450
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Nov 2020
|
BAILII
|
|
|
|
Uddin v Revenue & Customs (NCOME TAX - claim for repayment under UK-Bangladesh Double Tax Convention for five years)
|
[2020] UKFTT 441
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Nov 2020
|
BAILII
|
|
|
|
Christian Peter Candy v Revenue & Customs (SDLT - application for permission to make a late appeal)
|
[2020] UKFTT 113
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Feb 2020
|
BAILII
|
|
|
|
Hely-Hutchinson v Revenue & Customs (PROCEDURE : application for disclosure)
|
[2019] UKFTT 358
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jun 2019
|
BAILII
|
|
|
|
Bull v Revenue & Customs (PROCEDURE : jurisdiction)
|
[2019] UKFTT 307
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 May 2019
|
BAILII
|
|
|
|
Raison v Revenue & Customs (PROCEDURE : Other)
|
[2019] UKFTT 199
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Feb 2019
|
BAILII
|
|
|
|
Hemingway v Revenue & Customs (PROCEDURE : Other)
|
[2019] UKFTT 11
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jan 2019
|
BAILII
|
|
|
|
Kuteh v Revenue and Customs (PROCEDURE : Other)
|
[2018] UKFTT 253
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 May 2018
|
BAILII
|
|
|
|
Munn v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal : whether taxpayer can appeal against amounts stated in a self-assessment)
|
[2018] UKFTT 234
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Apr 2018
|
BAILII
|
|
|
