Murphy v HMRC
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[2022] EWCA Civ 1112
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England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
4 Aug 2022
|
BAILII
|
|
3
|
EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace)
|
[2022] UKFTT 181
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Jun 2022
|
BAILII
|
|
3
|
Hill and Commissioner of Taxation (Taxation)
|
[2016] AATA 514
|
Administrative Appeals Tribunal
|
Australia
|
21 Jul 2016
|
AustLII
|
|
1
|
Baird, R (on the application of) v The Tribunals Service
|
[2010] EWHC 1257 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
10 May 2010
|
BAILII
|
|
1
|
A Guarantor v Revenue & Customs
|
[2008] UKSPC SPC00703
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
5 Aug 2008
|
BAILII
|
|
|
Hazel Patricia Lewis v Revenue & Customs
|
[2008] UKSPC SPC00690
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
13 Jun 2008
|
BAILII
|
|
|
Jamnadas v Commissioner of Inland Revenue
|
[2003] Fiji LR 52
|
|
Fiji
|
24 Oct 2003
|
|
|
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Jamnadas v Commissioner of Inland Revenue
|
[2003] FJSC 4
|
Supreme Court of Fiji
|
Fiji
|
24 Oct 2003
|
PacLII
|
|
4
|
Warner v Inspector Of Taxes
|
[2003] UKSC SPC00353
|
United Kingdom Supreme Court
|
United Kingdom
|
20 Jan 2003
|
BAILII
|
|
|
[2002] Uksscsc Cjsa_4721_2001 (19 December 2002)
|
[2002] UKSSCSC CJSA_4721_2001
|
Social Security and Child Support Commission
|
United Kingdom
|
19 Dec 2002
|
BAILII
|
|
|
Perro v Inspector Of Taxes
|
[2001] UKSC SPC00286
|
United Kingdom Supreme Court
|
United Kingdom
|
31 Aug 2001
|
BAILII
|
|
|
Commissioner of Taxation v Payne
|
[1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480
|
Federal Court of Australia
|
Australia - Commonwealth
|
30 Mar 1999
|
AustLII
|
|
8
|
Gaydon and Deputy Commissioner of Taxation
|
[1998] AATA 875; 40 ATR 1135
|
Administrative Appeals Tribunal
|
Australia
|
19 Oct 1998
|
AustLII
|
|
|
Kerry and Commissioner of Taxation
|
[1998] AATA 1040; 39 ATR 1252
|
Administrative Appeals Tribunal
|
Australia
|
31 Aug 1998
|
AustLII
|
|
1
|
Crestani and Commissioner of Taxation
|
[1998] AATA 612; (1998) 40 ATR 1037
|
Administrative Appeals Tribunal
|
Australia
|
11 Aug 1998
|
AustLII
|
|
9
|
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia
|
[1998] FCA 758
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Jul 1998
|
AustLII
|
|
|
Taxpayer and Deputy Commissioner of Taxation
|
[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001
|
Administrative Appeals Tribunal
|
Australia
|
16 May 1997
|
AustLII
|
|
2
|
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions
|
[1995] ATOTR TR95/22
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses
|
[1995] ATOTR TR95/34
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions
|
[1995] ATOTR 13
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses
|
[1995] ATOTR 34
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions
|
[1995] ATOTR TR95/13
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions
|
[1995] ATOTR TR95/15
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions
|
[1995] ATOTR 15
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions
|
[1995] ATOTR 22
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1995
|
AustLII
|
|
|
TD 94/71 - Income tax: where a person provides 'consultancy services' as an employee of an interposed entity (such as a non-arm's length Co, trust or partnership which has its base of practice at the employee's place of residence), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible?
|
[1994] ATOTD 71
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1994
|
AustLII
|
|
|
TD 94/71 - Income tax: where a person provides 'consultancy services' as an employee of an interposed entity (such as a non-arm's length Co, trust or partnership which has its base of practice at the employee's place of residence), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible?
|
[1994] ATOTD TD94/71
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1994
|
AustLII
|
|
|
Re Taxation Appeals
|
[1992] AATA 140
|
Administrative Appeals Tribunal
|
Australia
|
11 May 1992
|
AustLII
|
|
|
Re Commissioner of Taxation of the Commonwealth of Australia v Alexander John Toms
|
[1989] FCA 117
|
Federal Court of Australia
|
Australia - Commonwealth
|
14 Apr 1989
|
AustLII
|
|
|
AAT Case 4841
|
[1988] AATA 339; 20 ATR 3135
|
Administrative Appeals Tribunal
|
Australia
|
25 Nov 1988
|
AustLII
|
|
|
It 2481 - Income Tax : Travelling Expenses of an Employee Moving To a New Locality of Employment
|
[1988] ATOITR IT2481
|
Australian Taxation Office
|
Australia - Commonwealth
|
23 Jun 1988
|
AustLII
|
|
|
Re Commissioner of Taxation of the Commonwealth of Australia v Vicki L Noume
|
[1988] FCA 69
|
Federal Court of Australia
|
Australia - Commonwealth
|
16 Mar 1988
|
AustLII
|
|
|
NT85/5706, NT85/5857 and Commissioner of Taxation
|
[1987] AATA 458; 19 ATR 3014
|
Administrative Appeals Tribunal
|
Australia
|
11 Dec 1987
|
AustLII
|
|
|
Re Commissioner of Taxation of the Commonwealth of Australia v Heather M Genys
|
[1987] FCA 337
|
Federal Court of Australia
|
Australia - Commonwealth
|
2 Oct 1987
|
AustLII
|
|
|
Tribunal Case 75
|
[1987] AATA 617; (1987) 18 ATR 3544
|
Administrative Appeals Tribunal
|
Australia
|
7 May 1987
|
AustLII
|
|
4
|
Re Taxation Appeals (No 132)
|
[1987] AATA 137
|
Administrative Appeals Tribunal
|
Australia
|
10 Apr 1987
|
AustLII
|
|
|
B356/1985 and Commissioner of Taxation
|
[1987] AATA 507
|
Administrative Appeals Tribunal
|
Australia
|
4 Feb 1987
|
AustLII
|
|
|
B668/1985 and Commissioner of Taxation
|
[1986] AATA 320; (1986) 18 ATR 3043
|
Administrative Appeals Tribunal
|
Australia
|
23 Oct 1986
|
AustLII
|
|
1
|
MT 2027 - Fringe benefits tax : private use of cars : home to work travel
|
[1986] ATOMTROS MT2027
|
Australian Taxation Office
|
Australia - Commonwealth
|
18 Sep 1986
|
AustLII
|
|
|
It 2199 - Income Tax : Allowable Deductions : Travelling Expenses Between Place(S) of Employment and/Or Place(S) of Business
|
[1985] ATOITR IT2199
|
Australian Taxation Office
|
Australia - Commonwealth
|
27 Sep 1985
|
AustLII
|
|
|
IT 112 - Deductibility of travelling expenses between residence and place of employment or business
|
[1979] ATOITR IT112
|
Australian Taxation Office
|
Australia - Commonwealth
|
19 Nov 1979
|
AustLII
|
|
|
Commissioner of Taxation of the Commonwealth of Australia v Wiener
|
[1978] WASC 1
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
13 Jan 1978
|
AustLII
|
|
|