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Abbott v Philbin     71

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lynx Forecourt Ltd v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS - receipt by an employee of an interest in securities)	[2024] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2024	BAILII
Ashthorn CA Pty Ltd v Yume Group Holdings Pty Ltd	[2023] VCC 1945	County Court of Victoria	Australia - Victoria	27 Oct 2023	AustLII		3
Jwanczuk v Secretary of State for Work and Pensions	[2023] EWCA Civ 1156	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Oct 2023	BAILII		2
Muller Dairy (UK) Ltd v Revenue And Customs	[2023] UKFTT 654	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2023	BAILII
R (DK) v Her Majesty's Revenue and Customs	[2022] EWCA Civ 120; [2022] 3 All ER 1025	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2022	BAILII		2
Charman v HMRC	[2021] EWCA Civ 1804	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Dec 2021	BAILII		2
Appeal Under Section 13 of the Tribunals, Courts and Enforcement ACT 2007 by Vermilion Holdings Ltd Against the Commissioners for Her Majesty's Revenue and Customs	[2021] ScotCS CSIH_45	Scottish Court of Session	United Kingdom - Scotland	20 Aug 2021	BAILII
R (DK) v HMRC	[2021] EWHC 1845 (Admin); [2021] 4 WLR 122	High Court of England and Wales	United Kingdom - England and Wales	5 Jul 2021	BAILII		3
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation)	[2021] UKFTT 12	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2021	BAILII		1
Charman v Revenue and Customs (INCOME TAX - right to acquire securities)	[2020] UKUT 253	United Kingdom Upper Tribunal	United Kingdom	27 Aug 2020	BAILII		1
Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts)	[2019] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Dec 2019	BAILII		1
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs	[2019] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2019	BAILII		1
Farnborough Airport Properties Co v Revenue And Customs	[2019] EWCA Civ 118	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2019	BAILII
Charman v HMRC	[2018] UKFTT 765	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2018	BAILII		5
Jones Bros Ruthin (Civil Engineering) Co Ltd v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 500	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jul 2018	BAILII		2
MDL Property Consultants LLP v HMRC	[2017] UKFTT 894	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2017	BAILII		2
Root2 Tax Ltd and Root3 Tax Ltd v HMRC	[2017] UKFTT 696	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Sep 2017	BAILII		9
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Blank v Commissioner of Taxation	[2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12	High Court of Australia	Australia - Commonwealth	9 Nov 2016	AustLII		11
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Shop Direct Group v Revenue and Customs Commissioners	[2016] UKSC 7; [2016] 1 WLR 733	United Kingdom Supreme Court	United Kingdom	17 Feb 2016	BAILII
Blank v Commissioner of Taxation	[2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164	Federal Court of Australia	Australia - Commonwealth	29 Oct 2015	AustLII		10
HMRC v Ubs AG; DB Group Services (UK) Ltd v HMRC	[2014] EWCA Civ 452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Apr 2014	BAILII		2
Shop Direct Group v Revenue And Customs	[2014] EWCA Civ 255	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Mar 2014	BAILII		2
Blank v Commissioner of Taxation	[2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442	Federal Court of Australia	Australia - Commonwealth	21 Feb 2014	AustLII		7
LM Ferro Ltd v Revenue & Customs	[2013] UKFTT 463	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Aug 2013	BAILII
McKay v Commissioner of Main Roads	[2013] WASCA 135	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	29 Jul 2013	AustLII		44
Fowler v Commissioner of Taxation	[2013] FCAFC 69; (2013) 212 FCR 149; (2013) 92 ATR 595; [2013] ATC 20-398	Federal Court of Australia	Australia - Commonwealth	3 Jul 2013	AustLII		13
Telfer v Sakellarios	[2013] EWHC 1556 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	19 Jun 2013	BAILII		1
Michael Phair v Revenue & Customs	[2013] UKFTT 349	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jun 2013	BAILII
HM Revenue and Customs v Forde and McHugh	[2012] EWCA Civ 692	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 May 2012	BAILII		5
HMRC v PA Holdings Ltd	[2011] EWCA Civ 1414	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2011	BAILII		12
Barker v Revenue and Customs Commissioners	[2011] UKFTT 645	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2011	BAILII		2
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
Aberdeen Asset Management Plc v Revenue & Customs	[2010] UKFTT 524	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2010	BAILII		1
Ubs AG v HMRC	[2010] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2010	BAILII		5
Tagget v Commissioner of Taxation	[2010] FCAFC 109; (2010) 188 FCR 128; [2010] ATC 20-210	Federal Court of Australia	Australia - Commonwealth	8 Sep 2010	AustLII		7
MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd	[2010] UKUT 251	United Kingdom Upper Tribunal	United Kingdom	7 Jul 2010	BAILII		6
Deane v Secretary of State for Work and Pensions	[2010] EWCA Civ 699; [2011] 1 WLR 743	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jun 2010	BAILII		21
Grays Timber Products Ltd v Revenue and Customs Commissioners	[2010] UKSC 4; [2010] 2 All ER 1; [2010] 1 WLR 497; [2010] All ER (D) 31	United Kingdom Supreme Court	United Kingdom	3 Feb 2010	BAILII		27
Tagget v Commissioner of Taxation	[2010] FCA 25; [2010] ATC 20-162	Federal Court of Australia	Australia - Commonwealth	2 Feb 2010	AustLII		3
PA Holdings Ltd v R & CC	[2009] UKFTT 95; [2009] STI 1970	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2009	BAILII		5
Telent Plc v Revenue & Customs	[2007] UKSPC SPC00632	United Kingdom Special Commissioners of Income Tax	United Kingdom	30 Aug 2007	BAILII
CR 2007/42 - Income tax: renounceable rights to convertible preference shares issued by Hutchison Telecommunications (Australia) Ltd	[2007] ATOCR 42	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
CR 2007/42 - Income tax: renounceable rights to convertible preference shares issued by Hutchison Telecommunications (Australia) Ltd	[2007] ATOCR CR2007/42	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
FCT v McNeil	[2006] HCATrans 300	Transcript of Proceedings	Australia - Commonwealth	14 Jun 2006	AustLII		2
China Treasure Co Ltd v Rich Long Ltd	[2006] HKCFI 433	Hong Kong Court of First Instance	Hong Kong	28 Apr 2006	HKLII		1
Commissioner of Taxation v McNeil	[2005] FCAFC 147; 144 FCR 514; 225 ALR 1; 60 ATR 275	Federal Court of Australia	Australia - Commonwealth	8 Aug 2005	AustLII		6
McNeil v Commissioner of Taxation	[2004] FCA 420	Federal Court of Australia	Australia - Commonwealth	14 Apr 2004	AustLII
McNeil v FCT	[2003] FCA 958; (2003) 202 ALR 35; 54 ATR 1	Federal Court of Australia	Australia - Commonwealth	11 Sep 2003	AustLII		14
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 1857	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Warner Music Australia Pty Ltd v Commissioner of Taxation	[1996] FCA 943	Federal Court of Australia	Australia - Commonwealth	4 Nov 1996	AustLII
Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation	[1996] FCA 1473	Federal Court of Australia	Australia - Commonwealth	15 May 1996	AustLII
It 2631 - Income Tax: Lease Incentives	[1991] ATOITR IT2631	Australian Taxation Office	Australia - Commonwealth	8 Aug 1991	AustLII
[1989] Uksscsc CSB_730_1987 (26 June 1989)	[1989] UKSSCSC CSB_730_1987	Social Security and Child Support Commission	United Kingdom	26 Jun 1989	BAILII
[1988] HKCA 346 (23 December 1988)	[1988] HKCA 346	Hong Kong Court of Appeal	Hong Kong	23 Dec 1988	HKLII
David Hardy Glynn v Commissioner of Inland Revenue	[1988] HKCA 311	Hong Kong Court of Appeal	Hong Kong	23 Dec 1988	HKLII
TNT Skypak International (Aust) Pty Ltd v FCT	[1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175	Federal Court of Australia	Australia - Commonwealth	20 Apr 1988	AustLII		103
Re John Walter Mcardle v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 59	Federal Court of Australia	Australia - Commonwealth	11 Mar 1988	AustLII
David Hardy Glynn v Commissioner of Inland Revenue	[1988] HKCFI 40	Hong Kong Court of First Instance	Hong Kong	8 Mar 1988	HKLII
[1988] Hkcfi 78 (8 March 1988)	[1988] HKCFI 78	Hong Kong Court of First Instance	Hong Kong	8 Mar 1988	HKLII
NT86/10044-47 and Commissioner of Taxation	[1988] AATA 79; (1988) 19 ATR 3413	Administrative Appeals Tribunal	Australia	8 Mar 1988	AustLII		2
Sixton v Commissioner of Inland Revenue HC Auckland M52/81	[1982] NZHC 516; 5 TRNZ 844; (1982) 5 NZTC 61,285	High Court of New Zealand	New Zealand	27 Oct 1982	NZLII		3
It 198 - Gratuitous Benefits, Value of Holidays - Assessability	[1981] ATOITR IT198	Australian Taxation Office	Australia - Commonwealth	16 Jan 1981	AustLII
Dawson v Commissioner of Inland Revenue SC Auckland	[1978] NZHC 179	High Court of New Zealand	New Zealand	21 Apr 1978	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom"	[2011] NLUDLRS 8	Editors	India	circa 2011	LIIofIndia
"Efficacy of Contractual Provisions Prohibiting Assignment, The"	(2004) 26 Sydney Law Review 161	Tolhurst, GJ	Australia	circa 2004	AustLII		3
"Valuation Principles in the Income Tax Assessment Act"	(1996) 8 (2) Bond Law Review 114	Marks, Bernard	Australia	circa 1996	AustLII
"The Taxation of Fringe Benefits"	[1985] VUWLawRw 23	Rigby, M P	New Zealand	circa 1985	NZLII
"Joshua Williams Memorial Essay 1983: Fringe Benefits: The Definition of "Allowances" in Section 65(2)(b) of the Income Tax Act 1976"	(1984) 5 Otago Law Review 690	Elliffe, Craig M	New Zealand	circa 1984	NZLII
"Taxation of Companies"	(1965-1967) 5 University of Queensland Law Journal 105	Hajek, E J	Australia	circa 1967	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Forbes' Trustees v Inland Revenue Commissioners	[1958] SC 177; 38 Tax Cas 12		United Kingdom - Scotland	circa 1958			2
Bridges (Inspector of Taxes) v Hewitt	[1957] 1 WLR 59		United Kingdom	circa 1957	LexisNexis / Westlaw		4
[1957] 1 WLR 674	[1957] 1 WLR 674		United Kingdom	circa 1957	LexisNexis / Westlaw		1
Weight v Salmon	[1935] UKHL TC_19_174; (1935) 19 Tax Cas 174; (1935) 51 TLR 333	House of Lords	United Kingdom	4 Mar 1935	BAILII		15
Tennant v Smith	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87
Commis- sioners for Special Purposes of Income Tax v John Frederick Pemsol	[1891] AC 531		United Kingdom	circa 1891	LexisNexis / Westlaw		438
Bridges v Bearsley	37 Tax Cas 289		United Kingdom				6
Tait v Smith	35 Tax Cas 79		United Kingdom				1