|
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)
|
[2022] UKUT 351
|
United Kingdom Upper Tribunal
|
United Kingdom
|
20 Dec 2022
|
BAILII
|
|
 3
|
|
Mark Dunsby v Revenue and Customs
|
[2021] UKUT 289
|
United Kingdom Upper Tribunal
|
United Kingdom
|
23 Nov 2021
|
BAILII
|
|
|
|
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation)
|
[2021] UKFTT 12
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Jan 2021
|
BAILII
|
|
1
|
|
Dunsby v HMRC
|
[2020] UKFTT 271
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jun 2020
|
BAILII
|
|
3
|
|
Nader v Revenue & Customs (INHERITANCE TAX : Trusts)
|
[2018] UKFTT 294
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 May 2018
|
BAILII
|
|
2
|
|
Vicars v Commissioner of Stamp Duties (NSW)
|
[1945] HCA 24; (1945) 71 CLR 309; [1945] ALR 376
|
High Court of Australia
|
Australia - Commonwealth
|
11 Oct 1945
|
AustLII
|
|
14 
|
