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Gould v Revenue And Customs Gould v Revenue And Customs (Interim dividend - payment to shareholders on different dates - whether later dividend due and payable when first dividend paid - no)   flag 

[2022] UKFTT 431
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
1st November, 2022

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Marex Financial Ltd v Sevilleja [2020] UKSC 31; [2021] AC 39; [2021] 1 All ER 585; [2020] 3 WLR 255 United Kingdom Supreme Court United Kingdom 15 Jul 2020 BAILII flag 45
Ciban Management Corpn v Citco (BVI) Ltd [2020] UKPC 21; [2021] AC 122; [2020] 3 WLR 705 Privy Council United Kingdom 30 Jul 2020 BAILII flag 17
Routledge v Skerritt [2019] EWHC 573 High Court of England and Wales United Kingdom - England and Wales circa 2019 BAILII flag 3
MWB Business Exchange Centres Ltd v Rock Advertising Ltd [2018] UKSC 24; [2019] AC 119; [2018] 2 WLR 1603 United Kingdom Supreme Court United Kingdom 16 May 2018 BAILII flag 107
Simantob v Shavleyan [2018] EWHC 2005 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag
Gunewardena v Conran Holdings Ltd [2017] BCC 135 United Kingdom circa 2017 flag 1
Sherlock Holmes International Society Ltd Appellant v Mr John Aidiniantz [2016] EWHC 1076 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag 1
Sherlock Holmes International Society Ltd Appellant v Mr John Aidiniantz [2016] EWHC 1076 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag 1
Sharma v Sharma [2013] EWCA Civ 1287; [2014] BCC 73 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Oct 2013 BAILII flag 20
Re Tulsesense [2010] EWHC 244 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 3
"Informal unanimous assent of beneficial shareholders" (2006) 122 Law Quarterly Review 15 Law Quarterly Review United Kingdom circa 2006 Westlaw flag 3
Fisher v Cadman [2005] EWHC 377 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag 2
EIC Services Ltd v Stephen Phipps [2003] EWHC 1507 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 4
DEG-Deutsche Investitions und Entwicklungsgesellschaft mbH v Koshy; Gwembe Valley Development Co Ltd v Koshy [2003] EWCA Civ 1048; [2004] 1 BCLC 131; [2003] All ER (D) 465; [2004] WTLR 97; [2003] Times 9 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2003 BAILII flag 92
Doherty v Jaymarke Developments (Prospecthill) Ltd [2001] SLT (Sh Ct) 75 United Kingdom - Scotland circa 2001 flag 3
Modahl v British Athletic Federation Ltd [2001] EWCA Civ 1447; [2002] 1 WLR 1192 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Oct 2001 BAILII flag 50
O'Neill v Phillips [1999] UKHL 24; [1999] 2 All ER 961; [1999] 1 WLR 1092; [1999] 2 BCLC 1; [1999] BCC 600 House of Lords United Kingdom 20 May 1999 BAILII flag 456
Knight v Frost [1999] BCC 819; [1999] 1 BCLC 364 United Kingdom circa 1999 flag 23
In re Selectmove Ltd [1995] 1 WLR 474 United Kingdom circa 1995 LexisNexis / Westlaw flag 45
Re Saul D Harrison & Sons plc [1995] 1 BCLC 14; [1994] BCC 475 United Kingdom circa 1995 LexisNexis flag 161
Re Home Treat Ltd [1991] BCC 165 United Kingdom circa 1991 flag 15
Williams v Roffey [1991] 1 QB 1 United Kingdom circa 1991 LexisNexis / Westlaw flag 1
Blackpool and Fylde Aero Club Ltd v Blackpool Borough Council [1990] 1 WLR 1195 United Kingdom circa 1990 LexisNexis / Westlaw flag 88
Cane v Jones [1981] 1 All ER 533; [1980] 1 WLR 1451 United Kingdom circa 1981 LexisNexis flag 31
Potel v Inland Revenue Commissioners [1971] 2 All ER 504; (1970) 46 Tax Cas 658 United Kingdom circa 1971 LexisNexis flag 16
Re Duomatic Ltd [1969] 2 Ch 365; [1969] 1 All ER 161; [1969] 2 WLR 114 Court of Chancery United Kingdom circa 1969 LexisNexis / Westlaw flag 346
Macaura v Northern Assurance Co Ltd [1925] AC 619; [1925] All ER 51; 133 LT 152; 94 LJPC 154 United Kingdom circa 1925 LexisNexis / Westlaw flag 214
Lagunas Nitrate Co Ltd v Schroeder and Co and Schmidt (1901) 85 LT 122 United Kingdom circa 1901 flag 1
Salomon v A Salomon & Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
Birch v Cropper [1889] UKLawRpAC 45; (1889) 14 AC 525 United Kingdom 9 Aug 1889 CommonLII flag 38
Foakes v Beer [1884] UKHL 1; (1884) 9 AC 605; 51 LT 833 House of Lords United Kingdom 16 May 1884 BAILII flag 131
996 Ca 2006 996 CA 2006 circa 2006 5
33 Ca 2006 33 CA 2006 circa 2006 3
Lord Buckmaster; Birch v Cropper 14 AC 525 United Kingdom circa 2003 LexisNexis / Westlaw flag 13

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