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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
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
Atherton v HMRC [2019] UKUT 41 United Kingdom Upper Tribunal United Kingdom 12 Feb 2019 BAILII flag 15
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 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
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
Bella Figura Ltd v HMRC [2020] UKUT 120 United Kingdom Upper Tribunal United Kingdom 20 Apr 2020 BAILII flag 9
Brady v Group Lotus Car Companies Plc (1987) 60 Tax Cas 359 United Kingdom circa 1987 flag 8
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
Donoghue v Stevenson [1932] AC 562 United Kingdom circa 1932 LexisNexis / Westlaw flag 1
Gaines-Cooper v HMRC [2007] EWHC 2617 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 2
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
Grant v Grant [1931] SC 238 United Kingdom - Scotland circa 1931 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
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
Hudson v Humbles (1965) 42 Tax Cas 380 United Kingdom circa 1965 flag 11
IRC v Duchess of Portland [1982] Ch 314; [1982] 1 All ER 784 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 9
Jopp v Wood [1865] De GJ & S 616 Court of Chancery United Kingdom circa 1865 flag 1
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
Lord v Colvin [1859] Drew 366 United Kingdom circa 1859 flag 1
Patten's Goods, Re (1860) 24 JP 150 United Kingdom circa 1860 flag 3
Peal v Peal (1930) 46 TLR 645 United Kingdom circa 1930 LexisNexis flag 1
Plummer v IRC [1988] 1 WLR 292 United Kingdom circa 1988 LexisNexis / Westlaw flag 2
Re Fuld [1967] 3 All ER 318; [1968] P 675; [1967] 3 WLR 401 United Kingdom circa 1967 LexisNexis flag 79
Re Grove [1888] UKLawRpCh 154; (1888) 40 Ch D 216; 4 TLR 762 United Kingdom 7 Aug 1888 CommonLII flag 24
Ross v Ross [1930] AC 1 United Kingdom circa 1930 LexisNexis / Westlaw flag 31
Shaffer v Shaffer [2004] EWHC 188 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag
Whicker v Hume (1858) 10 HLCas 124 House of Lords United Kingdom circa 1858 flag 6
Whicker v Hume [1858] HLCas 124 House of Lords United Kingdom circa 1858 flag 1
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

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