|
MOORE v Revenue & Customs (INCOME TAX - Sale of Co - Restricted Share Units in Acquirer)
|
[2023] UKFTT 399
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Apr 2023
|
BAILII
|
|
|
|
GAIN CAPITAL LTD v Revenue & Customs (Employee shares - subscription price outstanding - cease employment)
|
[2023] UKFTT 61
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Jan 2023
|
BAILII
|
|
|
|
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
|
|
BCM Cayman LP v HMRC
|
[2020] UKFTT 298
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Jul 2020
|
BAILII
|
|
4
|
|
Bathurst Resources Ltd v L & M Coal Holdings Ltd
|
[2020] NZCA 113; [2021] 3 NZLR 765; [2020] NZCCLR 26
|
Court of Appeal of New Zealand
|
New Zealand
|
24 Apr 2020
|
NZLII
|
|
9
|
|
Le Roux Zeeman v HM Revenue and Customs
|
[2020] EWHC 794 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
3 Apr 2020
|
BAILII
|
|
4
|
|
Macleod and Mitchell Contractors Ltd v Revenue and Customs (Income Tax And National Insurance Contributions)
|
[2019] UKUT 46
|
United Kingdom Upper Tribunal
|
United Kingdom
|
13 Feb 2019
|
BAILII
|
|
|
|
Pettigrew v Revenue and Customs (INCOME TAX/CORPORATION TAX : Payment by employer : settlement of litigation)
|
[2018] UKFTT 240
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Apr 2018
|
BAILII
|
|
|
|
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 
|
|
Commissioner of Taxation v Macoun
|
[2014] FCAFC 162; (2014) 227 FCR 265; [2014] ATC 20-476; (2014) 100 ATR 33; (2014) 145 ALD 16
|
Federal Court of Australia
|
Australia - Commonwealth
|
4 Dec 2014
|
AustLII
|
|
11
|
|
Macoun and Commissioner of Taxation
|
[2014] AATA 155
|
Administrative Appeals Tribunal
|
Australia
|
20 Mar 2014
|
AustLII
|
|
2
|
|
"Appendix 3 - List of Leading Cases of United Kingdom"
|
[2011] NLUDLRS 8
|
Editors
|
India
|
circa 2011
|
LIIofIndia
|
|
|
|
EMI Group Electronics Ltd v Coldicott (HMIT)
|
[1999] EWCA Civ 1868
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
16 Jul 1999
|
BAILII
|
|
1
|
|
QT86/3546-3549 and Commissioner of Taxation
|
[1988] AATA 249; 19 ATR 3754
|
Administrative Appeals Tribunal
|
Australia
|
8 Aug 1988
|
AustLII
|
|
|
