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NIASSE v Revenue & Customs (INCOME TAX - employment income - payments of agency fees made on behalf of professional footballer to agent)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue And Customs v Kunjur (NCOME TAX - employment income - deduction for rent of premises by doctor)	[2023] UKUT 154	United Kingdom Upper Tribunal	United Kingdom	10 Jul 2023	BAILII
HMRC v Nigel Rogers and Craig Shaw	[2019] UKUT 406	United Kingdom Upper Tribunal	United Kingdom	30 Dec 2019	BAILII
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII
Andrew Scott v The Commissioners for HM Revenue and Customs (Tax)	[2018] UKUT 236	United Kingdom Upper Tribunal	United Kingdom	17 Jul 2018	BAILII
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII
Wood v HMRC	[2018] UKFTT 74	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Feb 2018	BAILII
Denton v TH White Ltd	[2014] EWCA Civ 906; [2014] 4 Costs LR 752; [2014] 1 WLR 3926	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Jul 2014	BAILII
HMRC v Banerjee	[2011] 1 WLR 702		United Kingdom	circa 2011	LexisNexis / Westlaw
Revenue and Customs Commissioners v Banerjee	[2009] EWHC 62	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
Oxfordshire County Council v Oxford City Council	[2006] UKHL 25; [2006] 2 AC 674; [2006] 4 All ER 817; [2006] 2 WLR 1235; [2006] All ER (D) 340; [2006] 2 EGLR 95	House of Lords	United Kingdom	circa 2006	BAILII
Madeley v HMRC	[2006] STC (SCD) 513		United Kingdom	circa 2006
Smith v Abbott	[1994] 1 All ER 673; 66 Tax Cas 407; [1994] 1 WLR 306		United Kingdom	circa 1994	LexisNexis
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991
Elwood v Utitz	(1965) 42 Tax Cas 482		United Kingdom	circa 1965
Brown v Bullock	[1961] EWCA Civ 5; [1961] 3 All ER 129; [1961] 1 WLR 1095; 40 Tax Cas 1	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 1961	BAILII
Lomax v Newton	[1953] 1 WLR 1123		United Kingdom	circa 1953	LexisNexis / Westlaw
Shortt v McIlgorm	[1945] 1 All ER 391		United Kingdom	circa 1945	LexisNexis
Ricketts v Colquhoun	(1925) 1 KB 725; [1926] AC 1; 10 Tax Cas 118		United Kingdom	circa 1925	LexisNexis / Westlaw