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JT Dove Ltd v HMRC 1

[2011] UKFTT 16

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

1st December, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Northwood v Revenue and Customs (INCOME TAX AND NICs - payments to a remuneration trust - whether contributions to trust made wholly and exclusively for the purposes of the trade)	[2023] UKFTT 351	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2023	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1989	s43

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Investors Compensation Scheme Ltd v West Bromwich Building Society	[1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913	House of Lords	United Kingdom	19 Jun 1997	BAILII		2527
Heather v PE Consulting Group Ltd	(1972) 48 Tax Cas 293		United Kingdom	circa 1972			9
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19
Commissioners of Inland Revenue v Carron Co	(1968) 45 Tax Cas 18		United Kingdom	circa 1968			16
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		81
Morgan v Tate & Lyle Ltd	[1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367		United Kingdom	circa 1955	LexisNexis / Westlaw		51
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
Mallett (HM Inspector of Taxes) v The Staveley Coal and Iron Co Ltd	[1928] 2 KB 405; (1928) 13 Tax Cas 772		United Kingdom	circa 1928	LexisNexis / Westlaw		20
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Rowntree & Co Ltd v Curtis	[1925] 1 KB 328; (1924) 8 Tax Cas 678		United Kingdom	circa 1925	LexisNexis / Westlaw		7
Strong & Co of Romsey Ltd v Woodifield	[1906] AC 448		United Kingdom	circa 1906	LexisNexis / Westlaw		57

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