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Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)   flag  2

[2020] UKFTT 407
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th October, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BAKER v Revenue & Customs (INCOME TAX - Follower Notice - Penalty) [2024] UKFTT 126 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Feb 2024 BAILII flag
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3

Legislation Cited

Legislation Name Provision
Finance Act 1972 s40
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 60
Birkett v HMRC [2017] UKUT 89 United Kingdom Upper Tribunal United Kingdom 2 Mar 2017 BAILII flag 44
Huitson v Revenue and Customs (PROCEDURE) [2017] UKUT 75 United Kingdom Upper Tribunal United Kingdom 22 Feb 2017 BAILII flag 1
Fidex Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 385; [2016] 4 All ER 1063 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Apr 2016 BAILII flag 24
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Shanklin Conservative and Unionist Club [2016] UKFTT 135 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Feb 2016 BAILII flag 4
HMRC v Walker [2016] UKUT 32 United Kingdom Upper Tribunal United Kingdom 22 Dec 2015 BAILII flag 8
Huitson v HMRC [2015] UKFTT 448 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2015 BAILII flag 10
Prince v HMRC [2012] UKFTT 157 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jul 2015 BAILII flag 15
Trustees of the BT Pension Scheme v HMRC [2015] EWCA Civ 713 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jul 2015 BAILII flag 34
Gabriel Oziegbe v Revenue & Customs [2014] UKFTT 608 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2014 BAILII flag 1
Aberdeen Asset Management plc v HMRC [2013] CSIH 84; [2014] SLT 54; [2014] SC 271 United Kingdom - Scotland circa 2014 Westlaw flag 11
Boyle v HMRC [2013] UKFTT 723 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Nov 2013 BAILII flag 5
HMRC v Abdul Noor [2013] UKUT 71 United Kingdom Upper Tribunal United Kingdom 14 Feb 2013 BAILII flag 123
Foulser v HMRC [2013] UKUT 38 United Kingdom Upper Tribunal United Kingdom 25 Jan 2013 BAILII flag 17
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
Talentcore v HMRC [2011] UKUT 423 United Kingdom Upper Tribunal United Kingdom 14 Oct 2011 BAILII flag 1
Autoclenz Ltd v Belcher [2011] UKSC 41; [2011] 4 All ER 745; [2011] ICR 1157; [2011] IRLR 820 United Kingdom Supreme Court United Kingdom 27 Jul 2011 BAILII flag 165
Tower MCashback LLP 1 v HMRC [2010] EWCA Civ 32; [2010] BTC 154 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Feb 2010 BAILII flag 22
Oxfam v HMRC [2009] EWHC 3078 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 26
[2009] Ewhc 116 [2009] EWHC 116 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
Doherty v Birmingham City Council [2008] UKHL 57; [2009] 1 AC 367; [2009] 1 All ER 653; [2008] 3 WLR 636; [2008] All ER (D) 425 House of Lords United Kingdom 30 Jul 2008 BAILII flag 93
Sempra Metals Ltd v Revenue and Customs Comrs [2008] STC (SCD) 1062 United Kingdom circa 2008 flag 16
HMRC v Tower MCashback LLP 1 [2008] EWHC 2387 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 4
D Arcy v HMRC [2006] STC (SCD) 543 United Kingdom circa 2006 flag 21
R (Wilkinson) v Inland Revenue Commissioners [2005] UKHL 30; [2006] 1 All ER 529; [2005] 1 WLR 1718; [2005] All ER (D) 68 House of Lords United Kingdom 5 May 2005 BAILII flag 56
Inland Revenue Commissioners v Scottish Provident Institution [2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33 House of Lords United Kingdom - Scotland 25 Nov 2004 BAILII flag 52
Rhondda Cynon Taff County Borough Council v Watkins [2003] EWCA Civ 129; [2003] 1 WLR 1864; [2003] RVR 224; [2003] All ER (D) 145 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 2003 BAILII flag 47
Customs and Excise Commissioners v National Westminster Bank plc [2003] EWHC 1822 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 2
R (on application of Ebrahim) v Feltham Magistrates' Court [2001] EWHC Admin 130; [2001] EWHC 130 (Admin); [2001] 1 All ER 831; [2001] 1 WLR 1293; [2001] 2 Cr App R 23; [2002] RTR 7; [2001] Crim LR 741 High Court of England and Wales United Kingdom - England and Wales 21 Feb 2001 BAILII flag 136
R v Dimsey [2001] 2 WLR 843 United Kingdom circa 2001 LexisNexis / Westlaw flag 1
R v Belmarsh Magistrates' Court, ex parte Watts [1999] EWHC Admin 112; [1999] 2 Cr App R 188 High Court of England and Wales United Kingdom - England and Wales 8 Feb 1999 BAILII flag 18
Boddington v British Transport Police [1998] UKHL 13; [1999] 2 AC 143; [1998] 2 All ER 203; [1998] 2 WLR 639; 13 TLR 168; 144 WR 365 House of Lords United Kingdom 2 Apr 1998 BAILII flag 340
Meechan v Secretary of State for Employment [1997] IRLR 88 United Kingdom circa 1997 flag 1
R v Beckford [1996] 1 Cr App R 94 United Kingdom circa 1996 LexisNexis flag 50
Marshall v Kerr [1994] 3 All ER 106 United Kingdom circa 1994 LexisNexis flag 1
Hall v Lorimer [1993] EWCA Civ 25; [1994] 1 All ER 250; [1994] 1 WLR 209; [1994] IRLR 171; [1994] ICR 218; [1993] STI 1382; 66 Tax Cas 349 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Nov 1993 BAILII flag 110
R v Horseferry Road Magistrates Court; Ex parte Bennett [1993] UKHL 10; [1994] 1 AC 42; [1993] 3 All ER 138; [1993] 3 WLR 90; (1993) 98 Cr App R 114 House of Lords United Kingdom 24 Jun 1993 BAILII flag 473
Hadlee v Comr of Inland Revenue [1993] AC 524 United Kingdom circa 1993 LexisNexis / Westlaw flag 16
Rhesa Shipping Co SA v Edmunds (The Popi M) [1985] 2 All ER 712; [1985] 1 WLR 948; [1985] 2 Lloyds Rep 1 United Kingdom circa 1985 LexisNexis flag 413
Wandsworth London Borough Council v Winder [1984] UKHL 2; [1985] AC 461; [1984] 3 All ER 976; [1984] 3 WLR 563 House of Lords United Kingdom 29 Nov 1984 BAILII flag 210
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
R v Guildford Magistrates' Court; Ex parte Healy [1983] 1 WLR 108 United Kingdom circa 1983 LexisNexis / Westlaw flag 17
Hunter v Chief Constable of the West Midlands Police [1981] UKHL 13; [1982] AC 529; [1981] 3 All ER 727; [1981] 3 WLR 906; 536 ER 727 House of Lords United Kingdom 19 Nov 1981 BAILII flag 1404
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 350
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd [1981] AC 22; [1980] 2 All ER 72 United Kingdom circa 1981 LexisNexis / Westlaw flag 75
Garforth v Newsmith Stainless Ltd [1979] 1 WLR 409 United Kingdom circa 1979 LexisNexis / Westlaw flag 15
Market Investigations Ltd v Minister of Social Security [1969] 2 QB 173; [1968] 3 All ER 732; [1969] 2 WLR 1 United Kingdom circa 1969 LexisNexis / Westlaw flag 4
Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1967] EWHC QB 3; [1968] 2 QB 497; [1968] 1 All ER 433; [1968] 2 WLR 775 High Court of England and Wales United Kingdom - England and Wales 8 Dec 1967 BAILII flag 398
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
R(oao Broomfield) v HMRC [2018] EWHC 1966 High Court of England and Wales United Kingdom - England and Wales circa 1966 BAILII flag 1
DPP v Head [1959] AC 83; [1958] 1 All ER 679 United Kingdom circa 1959 LexisNexis / Westlaw flag 50
East End Dwellings Co Ltd v Finsbury Borough Council [1952] AC 109 United Kingdom circa 1952 LexisNexis / Westlaw flag 123
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3931
Stephenson v Garnett [1898] UKLawRpKQB 22; [1898] 1 QB 677 United Kingdom 7 Feb 1898 CommonLII flag 132
Tower MCashback LLP v HMRC 80 Tax Cas 641 United Kingdom circa 2005 flag 2
Reichel v Magrath 14 AC 665 United Kingdom circa 2005 LexisNexis / Westlaw flag 44

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