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Cooper v Cadwalader   flag  25

(1904) 5 Tax Cas 101
Tax Cases
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stait v Cosmos Insurance Ltd Cyprus [2022] EWCA Civ 1429 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Nov 2022 BAILII flag 1
McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) [2022] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
ERNEST BATTEN v Revenue & Customs (Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment) [2022] UKFTT 199 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2022 BAILII flag 1
Chowdhury v PZU SA [2021] EWHC 3037 (QB); [2022] RTR 13 High Court of England and Wales United Kingdom - England and Wales 12 Nov 2021 BAILII flag 3
X v The Secretary of State for the Home Department [2021] EWHC 355 (Fam) High Court of England and Wales United Kingdom - England and Wales 18 Feb 2021 BAILII flag 3
Da Silva v Revenue & Customs (INCOME TAX - termination payment - foreign service relief) [2020] UKFTT 163 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2020 BAILII flag
Louis Da Silva v Revenue & Customs (INCOME TAX - termination payment) [2020] UKFTT 106 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2020 BAILII flag
Pike v Commissioner of Taxation [2019] FCA 2185 Federal Court of Australia Australia - Commonwealth 24 Dec 2019 AustLII flag 11
Hargreaves v HMRC [2019] UKFTT 244 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2019 BAILII flag 10
William Thomson vroland John Jeans [2015] HKCFI 377 Hong Kong Court of First Instance Hong Kong 31 Mar 2015 HKLII flag
GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence) [2014] UKUT 251 United Kingdom Upper Tribunal United Kingdom 30 May 2014 BAILII flag 1
Lynette Dawn Yates v Revenue & Customs [2012] UKFTT 568 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2012 BAILII flag 1
Hankinson v HMRC [2009] UKFTT 384; 81 Tax Cas 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2009 BAILII flag 8
Lyle Dicker Grace v The Commissioners for Her Majesty’s Revenue and Customs [2009] EWCA Civ 1082; [2009] BTC 704 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Oct 2009 BAILII flag 21
HMRC v Grace [2008] EWHC 2708 (Ch); [2008] STI 2503; [2008] BTC 843 High Court of England and Wales United Kingdom - England and Wales 11 Nov 2008 BAILII flag 10
Grace v Revenue & Customs [2008] UKSPC SPC00663 United Kingdom Special Commissioners of Income Tax United Kingdom 2 May 2008 BAILII flag
Lee Barrett v Revenue & Customs [2007] UKSPC SPC00639 United Kingdom Special Commissioners of Income Tax United Kingdom 27 Sep 2007 BAILII flag
Cherney v Deripaska [2007] EWHC 965 (Comm); [2007] 2 All ER (Comm) 785; [2007] All ER (D) 60 High Court of England and Wales United Kingdom - England and Wales 3 May 2007 BAILII flag 15
High Tech International v Deripaska [2006] EWHC 3276 (QB); [2007] EMLR 449 High Court of England and Wales United Kingdom - England and Wales 20 Dec 2006 BAILII flag 7
Gaines-Cooper v Revenue & Customs Rev 2 [2006] UKSPC SPC00568 United Kingdom Special Commissioners of Income Tax United Kingdom 31 Oct 2006 BAILII flag
Shepherd v Revenue and Customs [2005] UKSPC SPC00484 United Kingdom Special Commissioners of Income Tax United Kingdom 20 Jun 2005 BAILII flag
Thomson v Minister of National Revenue [1946] SCR 209 Supreme Court of Canada Canada 24 Jan 1946 Supreme Court of Canada flag 24
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
Gregory v Deputy FCT (WA) [1937] HCA 57; (1937) 57 CLR 774; [1937] ALR 620; (1937) 4 ATD 397; 1 AITR 20 High Court of Australia Australia - Commonwealth 7 Oct 1937 AustLII flag 73
Robertson v FCT [1937] HCA 32; (1937) 57 CLR 147; [1937] ALR 410; (1937) 1 AITR 152; 4 ATD 355 High Court of Australia Australia - Commonwealth 26 Jul 1937 AustLII flag 28

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