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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
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
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
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
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
Routledge v Skerritt [2019] EWHC 573 High Court of England and Wales United Kingdom - England and Wales circa 2019 BAILII flag 3
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
Re Tulsesense [2010] EWHC 244 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 3
Simantob v Shavleyan [2018] EWHC 2005 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag
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
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
Foakes v Beer [1884] UKHL 1; (1884) 9 AC 605; 51 LT 833 House of Lords United Kingdom 16 May 1884 BAILII flag 131
"Informal unanimous assent of beneficial shareholders" (2006) 122 Law Quarterly Review 15 Law Quarterly Review United Kingdom circa 2006 Westlaw flag 3
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
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
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
Williams v Roffey [1991] 1 QB 1 United Kingdom circa 1991 LexisNexis / Westlaw flag 1
Doherty v Jaymarke Developments (Prospecthill) Ltd [2001] SLT (Sh Ct) 75 United Kingdom - Scotland circa 2001 flag 3
Lord Buckmaster; Birch v Cropper 14 AC 525 United Kingdom circa 2018 LexisNexis / Westlaw flag 13
Cane v Jones [1981] 1 All ER 533; [1980] 1 WLR 1451 United Kingdom circa 1981 LexisNexis flag 31
Knight v Frost [1999] BCC 819; [1999] 1 BCLC 364 United Kingdom circa 1999 flag 23
Salomon v A Salomon & Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
In re Selectmove Ltd [1995] 1 WLR 474 United Kingdom circa 1995 LexisNexis / Westlaw flag 45
Blackpool and Fylde Aero Club Ltd v Blackpool Borough Council [1990] 1 WLR 1195 United Kingdom circa 1990 LexisNexis / Westlaw flag 88
Re Saul D Harrison & Sons plc [1995] 1 BCLC 14; [1994] BCC 475 United Kingdom circa 1995 LexisNexis flag 161
Birch v Cropper [1889] UKLawRpAC 45; (1889) 14 AC 525 United Kingdom 9 Aug 1889 CommonLII flag 38
Lagunas Nitrate Co Ltd v Schroeder and Co and Schmidt (1901) 85 LT 122 United Kingdom circa 1901 flag 1
996 Ca 2006 996 CA 2006 circa 2006 5
Re Home Treat Ltd [1991] BCC 165 United Kingdom circa 1991 flag 15
33 Ca 2006 33 CA 2006 circa 2006 3
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
Gunewardena v Conran Holdings Ltd [2017] BCC 135 United Kingdom circa 2017 flag 1
Potel v Inland Revenue Commissioners [1971] 2 All ER 504; (1970) 46 Tax Cas 658 United Kingdom circa 1971 LexisNexis flag 16

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