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Tilley v Wales (Inspector of Taxes)   flag  24

[1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136
House of Lords
United Kingdom
11th February, 1943

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
CSR Ltd v Commissioner of Taxation [2000] FCA 403 Federal Court of Australia Australia - Commonwealth 31 Mar 2000 AustLII flag 2
Whitaker v FCT [1996] FCA 1716; (1996) 63 FCR 1; (1996) 140 ALR 257; 33 ATR 394 Federal Court of Australia Australia - Commonwealth 21 Aug 1996 AustLII flag 12
TR 95/35 - Income tax: capital gains: treatment of compensation receipts [1995] ATOTR TR95/35 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/35 - Income tax: capital gains: treatment of compensation receipts [1995] ATOTR 35 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
Re Edna Moran and Secretary To the Department of Social Security [1987] AATA 49 Administrative Appeals Tribunal Australia 19 Feb 1987 AustLII flag
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
Revenue And Customs v EON UK Plc [2023] EWCA Civ 1383 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Nov 2023 BAILII flag
EON UK PLC v Revenue and Customs [2022] UKUT 196 United Kingdom Upper Tribunal United Kingdom 19 Jul 2022 BAILII flag 1
Mathur v HMRC [2022] UKFTT 88 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2022 BAILII flag 1
McAllister v Revenue And Customs (INCOME TAX - employee contractually entitled to ICT allowance) [2021] UKFTT 232 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2021 BAILII flag
EON UK PLC v HM Revenue and Customs [2021] UKFTT 156 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2021 BAILII flag 2
Revenue and Customs v Tottenham Hotspur Ltd (INCOME TAX - termination payments made to football player employees) [2017] UKUT 453 United Kingdom Upper Tribunal United Kingdom 24 Nov 2017 BAILII flag
Reid v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2016] UKFTT 79 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Feb 2016 BAILII flag 1
Kuehne and Nagel Drinks Logistics Ltd v HMRC [2012] EWCA Civ 34 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jan 2012 BAILII flag 15
Kuehne+Nagel Drinks Logistics Ltd Mr A Stott Mr A C Joyce v The Commissioners for Revenue & Customs [2009] UKFTT 379 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2009 BAILII flag 3
HMRC v Barclays Bank plc [2007] EWCA Civ 442 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 May 2007 BAILII flag 16
SCA Packing Ltd v Revenue & Customs [2006] UKSPC SPC00541 United Kingdom Special Commissioners of Income Tax United Kingdom 23 May 2006 BAILII flag
EMI Group Electronics Ltd v Coldicott (HMIT) [1999] EWCA Civ 1868 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Jul 1999 BAILII flag 1
[2004] Hkcfi 689 (30 July 2004) [2004] HKCFI 689 Hong Kong Court of First Instance Hong Kong 30 Jul 2004 HKLII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
M/S Ansal Properties & Industries Ltd (M/S Ansal v Commissioner of Income Tax (Central-i) - Ita 183/2008 [2010] INDLHC 5504 High Court of Delhi India 19 Nov 2010 LIIofIndia flag
Commissioner of Income Tax, Madras v Messrs Best & Co [1965] INSC 235; 1966 2 SCR 430; AIR 1966 SC 1325 Supreme Court of India India 2 Nov 1965 LIIofIndia flag
Henwood v Commissioner of Inland Revenue CA300/93 [1995] NZCA 311; (1995) 19 TRNZ 869; (1995) 17 NZTC 12,271 Court of Appeal of New Zealand New Zealand 13 Jul 1995 NZLII flag 6
Tuck v Commissioner for Inland Revenue [1988] ZASCA 45; 1988 3 SA 819; [1988] 2 All SA 453 Supreme Court of Appeal of South Africa South Africa 16 May 1988 SAFLII flag 19

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text †  Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag

Legislation Cited

Legislation Name Provision
Finance Act 1932 s1, s17

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Tuck v Commissioner for Inland Revenue [1988] ZASCA 45; 1988 3 SA 819; [1988] 2 All SA 453 Supreme Court of Appeal of South Africa South Africa 16 May 1988 SAFLII flag 19

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