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
|
Shinelock Ltd v Revenue & Customs (PROCEDURE : Other)
|
[2021] UKFTT 320
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Sep 2021
|
BAILII
|
|
2
|
Daarasp LLP v HMRC
|
[2021] UKUT 87
|
United Kingdom Upper Tribunal
|
United Kingdom
|
13 Apr 2021
|
BAILII
|
|
5
|
Satyam Enterprises Ltd v Burton
|
[2021] EWCA Civ 287
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
8 Mar 2021
|
BAILII
|
|
16
|
Investec Asset Finance plc v Revenue and Customs Commissioners
|
[2020] EWCA Civ 579
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
30 Apr 2020
|
BAILII
|
|
12
|
Ritchie v HMRC
|
[2019] UKUT 71
|
United Kingdom Upper Tribunal
|
United Kingdom
|
12 Mar 2019
|
BAILII
|
|
7
|
Liam Hill v HMRC
|
[2018] UKUT 45
|
United Kingdom Upper Tribunal
|
United Kingdom
|
14 Feb 2018
|
BAILII
|
|
9
|
B &K Lavery Property Trading Partnership v Revenue & Customs
|
[2016] UKUT 525
|
United Kingdom Upper Tribunal
|
United Kingdom
|
1 Dec 2016
|
BAILII
|
|
7
|
HMRC v Bristol and West PLC
|
[2016] EWCA Civ 397; [2017] 1 WLR 2792
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
27 Apr 2016
|
BAILII
|
|
19
|
Fidex Ltd v Revenue and Customs Commissioners
|
[2016] EWCA Civ 385; [2016] 4 All ER 1063
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
21 Apr 2016
|
BAILII
|
|
24
|
Al-Medenni v Mars UK Ltd
|
[2005] EWCA Civ 1041
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
18 Jul 2005
|
BAILII
|
|
47
|
Tower MCashback LLP 1 v HMRC
|
[2001] UKSC 19
|
United Kingdom Supreme Court
|
United Kingdom
|
circa 2001
|
BAILII
|
|
1
|