|
Beard v Revenue and Custom (Distributions from share premium - Jersey law - whether the distributions were "dividends" - and whether the distributions were "dividends of a capital nature")
|
[2024] UKUT 73
|
United Kingdom Upper Tribunal
|
United Kingdom
|
22 Mar 2024
|
BAILII
|
|
|
|
Buckingham v Revenue and Customs (NCOME TAX AND CAPITAL GAINS TAX - Special Dividend from US Co - HMRC discovery assessment on the basis that the Special Dividend was part income and part capital)
|
[2023] UKFTT 358
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Apr 2023
|
BAILII
|
|
|
|
ALEXANDER BEARD v Revenue & Customs (Distribution - share premium- Jersey law)
|
[2022] UKFTT 129
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Apr 2022
|
BAILII
|
|
|
|
Kerrison v HMRC
|
[2019] UKUT 8; [2019] 4 WLR 8
|
United Kingdom Upper Tribunal
|
United Kingdom
|
22 Jan 2019
|
BAILII
|
|
|
|
Sinnamon v Revenue and Customs (INCOME TAX/CORPORATION TAX : Pension scheme)
|
[2016] UKFTT 168
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
9 Mar 2016
|
BAILII
|
|
|
|
Peninsular & Oriental Steam Navigation Co v Revenue And Customs
|
[2015] UKUT 312
|
United Kingdom Upper Tribunal
|
United Kingdom
|
19 Jun 2015
|
BAILII
|
|
|
|
Shirley v HMRC
|
[2014] UKFTT 1023
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Nov 2014
|
BAILII
|
|
|
|
Michael Macklin v Revenue & Customs
|
[2013] UKFTT 554
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Oct 2013
|
BAILII
|
|
|
|
Peninsular & Oriental Steam Navigation Co v Revenue & Customs
|
[2013] UKFTT 322
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 May 2013
|
BAILII
|
|
|
|
HMRC v First Nationwide
|
[2012] EWCA Civ 278
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
13 Mar 2012
|
BAILII
|
|
|
|
Equity Trust (Singapore) Ltd v Revenue & Customs
|
[2011] EWHC 1463 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
20 May 2011
|
BAILII
|
|
|
|
"Appendix 3 - List of Leading Cases of United Kingdom"
|
[2011] NLUDLRS 8
|
Editors
|
India
|
circa 2011
|
LIIofIndia
|
|
|
|
First Nationwide v Revenue & Customs
|
[2010] UKFTT 24
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jan 2010
|
BAILII
|
|
|
|
Quigley v Harris
|
[2008] IEHC 403
|
High Court of Ireland
|
Republic of Ireland
|
28 Nov 2008
|
BAILII
|
|
|
|
Her Majesty's Commissioners of Inland Revenue Ex Parte Michael Bishopp (for and on Behalf of Partners in Price Waterhouse (a Firm)) v Her Majesty's Commissioners of Inland Revenue Ex Parte Robert Jeremy Allan (for and on Behalf of Partners in Ernest and Young (a Firm)), R v
|
[1999] EWHC Admin 358
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
27 Apr 1999
|
BAILII
|
|
|
|
Luckey v Commissioner of Internal Revenue
|
334 F2d 719
|
United States Court of Appeals, Ninth Circuit
|
United States
|
20 Jul 1964
|
WorldLII
|
|
|
