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Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin)   flag 

[2023] UKFTT 617
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th July, 2023

Legislation Cited

Legislation Name Provision
Finance Act s36

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bella Figura Ltd v HMRC [2020] UKUT 120 United Kingdom Upper Tribunal United Kingdom 20 Apr 2020 BAILII flag 9
Atherton v HMRC [2019] UKUT 41 United Kingdom Upper Tribunal United Kingdom 12 Feb 2019 BAILII flag 15
Kelly v Pyres [2018] EWCA Civ 1386 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2018 BAILII flag 1
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
Gestmin SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 113
B (Children) (Care Proceedings: Standard of Proof), Re [2008] UKHL 35; [2009] 1 AC 11; [2008] 4 All ER 1; [2008] 3 WLR 1; [2008] All ER (D) 134; [2008] Fam Law 837 House of Lords United Kingdom 11 Jun 2008 BAILII flag 980
Barlow Clowes International v Henwood [2008] EWCA Civ 577; [2008] BPIR 778 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 May 2008 BAILII flag 46
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
Gaines-Cooper v HMRC [2007] EWHC 2617 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 2
Agulian v Cyganik [2006] EWCA Civ 129 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2006 BAILII flag 33
Barlow Clowes International Ltd v Eurotrust International Ltd [2005] UKPC 37; [2006] 1 All ER 333; [2005] WTLR 1453; [2006] 1 P & CR DG16 Privy Council United Kingdom 10 Oct 2005 BAILII flag 137
Shaffer v Shaffer [2004] EWHC 188 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag
Plummer v IRC [1988] 1 WLR 292 United Kingdom circa 1988 LexisNexis / Westlaw flag 2
Brady v Group Lotus Car Companies Plc (1987) 60 Tax Cas 359 United Kingdom circa 1987 flag 8
IRC v Duchess of Portland [1982] Ch 314; [1982] 1 All ER 784 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 9
Re Fuld [1967] 3 All ER 318; [1968] P 675; [1967] 3 WLR 401 United Kingdom circa 1967 LexisNexis flag 79
Hudson v Humbles (1965) 42 Tax Cas 380 United Kingdom circa 1965 flag 11
Donoghue v Stevenson [1932] AC 562 United Kingdom circa 1932 LexisNexis / Westlaw flag 1
Grant v Grant [1931] SC 238 United Kingdom - Scotland circa 1931 flag 1
Peal v Peal (1930) 46 TLR 645 United Kingdom circa 1930 LexisNexis flag 1
Ross v Ross [1930] AC 1 United Kingdom circa 1930 LexisNexis / Westlaw flag 31
Winans v Attorney-General [1904] UKLawRpAC 21; [1904] AC 287; [1904-7] All ER 410; 20 TLR 510 United Kingdom 10 May 1904 CommonLII flag 60
Re Grove [1888] UKLawRpCh 154; (1888) 40 Ch D 216; 4 TLR 762 United Kingdom 7 Aug 1888 CommonLII flag 24
Jopp v Wood [1865] De GJ & S 616 Court of Chancery United Kingdom circa 1865 flag 1
Henry Moorhouse and Susan his Wife,-Appellants; James Lord ,-Respondents [1863] EngR 375; 10 HLCas 272; 11 ER 1030 House of Lords United Kingdom circa 1863 CommonLII flag 25
Patten's Goods, Re (1860) 24 JP 150 United Kingdom circa 1860 flag 3
Lord v Colvin [1859] Drew 366 United Kingdom circa 1859 flag 1
Whicker v Hume [1858] HLCas 124 House of Lords United Kingdom circa 1858 flag 1
Whicker v Hume (1858) 10 HLCas 124 House of Lords United Kingdom circa 1858 flag 6

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