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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text † | Citation Index | |
| Batchelor v Commissioner of Taxation | [2013] AATA 93 | Administrative Appeals Tribunal | Australia | 22 Feb 2013 | AustLII |
|
 2 |
| Re Taxpayer and FCT |
[2008] AATA 64; |
Administrative Appeals Tribunal | Australia | 24 Jan 2008 | AustLII |
|
2 |
| FCT v Rowe |
[1995] FCA 1611; |
Federal Court of Australia | Australia - Commonwealth | 20 Oct 1995 | AustLII |
|
116 |
| Re Willem Bertus Reuter v the Commissioner of Taxation | [1993] FCA 18 | Federal Court of Australia | Australia - Commonwealth | 4 Feb 1993 | AustLII |
|
|
| National Insurance Co of New Zealand Ltd v Espagne |
[1961] HCA 15; |
High Court of Australia | Australia - Commonwealth | 6 Apr 1961 | AustLII |
|
383 |
| Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd (INCOME TAX - tax avoidance scheme - whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 - whether taxable as earnings under Part 7A ITEPA 2003 because paid "in connection with" employment - Edwards v Bairstow challenge) | [2024] UKUT 98 | United Kingdom Upper Tribunal | United Kingdom | 12 Apr 2024 | BAILII |
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| MICHAEL SAUNDERS v Revenue & Customs (INCOME TAX - award made to Appellant pursuant to long-term incentive plan) | [2024] UKFTT 300 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Apr 2024 | BAILII |
|
|
| Laing O'Rourke Services Ltd v Revenue And Customs (National insurance contributions - earnings - car allowances) | [2023] UKUT 155 | United Kingdom Upper Tribunal | United Kingdom | 29 Jun 2023 | BAILII |
|
|
| GAIN CAPITAL LTD v Revenue & Customs (Employee shares - subscription price outstanding - cease employment) | [2023] UKFTT 61 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jan 2023 | BAILII |
|
|
| ANDREW LILLICRAP v Revenue & Customs (PROCEDURE : publication of interlocutory decision) | [2023] UKFTT 72 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jan 2023 | BAILII |
|
|
| Murphy v HMRC | [2022] EWCA Civ 1112 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 4 Aug 2022 | BAILII |
|
3 |
| EON UK PLC v Revenue and Customs | [2022] UKUT 196 | United Kingdom Upper Tribunal | United Kingdom | 19 Jul 2022 | BAILII |
|
1 |
| Strategic Branding Ltd v HMRC | [2021] UKFTT 474 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Dec 2021 | BAILII |
|
4 |
| Appeal Under Section 13 of the Tribunals, Courts and Enforcement ACT 2007 by Vermilion Holdings Ltd Against the Commissioners for Her Majesty's Revenue and Customs | [2021] ScotCS CSIH_45 | Scottish Court of Session | United Kingdom - Scotland | 20 Aug 2021 | BAILII |
|
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| Charles Tyrwhitt LLP v Revenue and Customs | [2021] UKUT 165 | United Kingdom Upper Tribunal | United Kingdom | 12 Jul 2021 | BAILII |
|
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| Keith Murphy v Revenue and Customs | [2021] UKUT 152 | United Kingdom Upper Tribunal | United Kingdom | 29 Jun 2021 | BAILII |
|
1 |
| Mullens v Revenue and Customs (INCOME TAX - Whether certain large payments made to the Appellant were taxable as income) | [2021] UKFTT 131 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 May 2021 | BAILII |
|
1 |
| Murphy v Revenue & Customs (NCOME TAX - dispute with Metropolitan Police concerning over-time payments) | [2020] UKFTT 461 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Nov 2020 | BAILII |
|
1 |
| Charman v Revenue and Customs (INCOME TAX - right to acquire securities) | [2020] UKUT 253 | United Kingdom Upper Tribunal | United Kingdom | 27 Aug 2020 | BAILII |
|
1 |
| Charles Tyrwhitt LLP v Revenue & Customs (National Insurance Contributions : Liability) | [2020] UKFTT 272 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Jun 2020 | BAILII |
|
|
| Revenue and Customs v Vermilion Holdings Ltd | [2020] UKUT 162 | United Kingdom Upper Tribunal | United Kingdom | 27 May 2020 | BAILII |
|
1 |
| Root 2 Tax Ltd v Revenue & Customs (INCOME TAX : "spread betting" contracts) | [2019] UKFTT 744 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Dec 2019 | BAILII |
|
1 |
| Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC) | [2019] UKFTT 230 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Apr 2019 | BAILII |
|
|
| Macleod and Mitchell Contractors Ltd v Revenue and Customs (Income Tax And National Insurance Contributions) | [2019] UKUT 46 | United Kingdom Upper Tribunal | United Kingdom | 13 Feb 2019 | BAILII |
|
|
| Ah v HMRC (TC) | [2019] UKUT 5 | United Kingdom Upper Tribunal | United Kingdom | 9 Jan 2019 | BAILII |
|
|
| Mackay v Commissioners for Her Majesty s Revenue and Customs | [2018] UKUT 378 | United Kingdom Upper Tribunal | United Kingdom | 22 Nov 2018 | BAILII |
|
2 |
| Pettigrew v Revenue and Customs (INCOME TAX/CORPORATION TAX : Payment by employer : settlement of litigation) | [2018] UKFTT 240 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Apr 2018 | BAILII |
|
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| 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 |
|
|
| Hull City (Tigers) Ltd v HMRC | [2017] UKFTT 629 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Aug 2017 | BAILII |
|
5 |
| RFC 2012 plc v Advocate General for Scotland |
[2017] UKSC 45; |
United Kingdom Supreme Court | United Kingdom - Scotland | 5 Jul 2017 | BAILII |
|
60 |
| Mackay v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) | [2017] UKFTT 441 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 May 2017 | BAILII |
|
|
| James H Donald (Darvel) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Anti-avoidance) | [2016] UKFTT 413 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Jun 2016 | BAILII |
|
|
| Tottenham Hotspur Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) | [2016] UKFTT 389 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Jun 2016 | BAILII |
|
1 |
| Phillips v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) | [2016] UKFTT 174 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Mar 2016 | BAILII |
|
|
| Willey and North East Pipelines Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) | [2016] UKFTT 125 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Feb 2016 | BAILII |
|
|
| Shop Direct Group v Revenue and Customs Commissioners |
[2016] UKSC 7; |
United Kingdom Supreme Court | United Kingdom | 17 Feb 2016 | BAILII |
|
|
| 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 |
|
1 |
| Mr a v HMRC | [2015] UKFTT 189 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 May 2015 | BAILII |
|
5 |
| Shop Direct Group v Revenue And Customs | [2014] EWCA Civ 255 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 11 Mar 2014 | BAILII |
|
2 |
| Tower Radio Ltd & Total Property Support Services Ltd v Revenue & Customs | [2013] UKFTT 387 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Jul 2013 | BAILII |
|
|
| Simon Manley v Revenue & Customs | [2013] UKFTT 99 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Feb 2013 | BAILII |
|
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| Mrs B J Panesar v Revenue & Customs | [2012] UKFTT 688 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Nov 2012 | BAILII |
|
|
| Cheshire Employer and Skills Development Ltd v Revenue and Customs Commissioners | [2012] EWCA Civ 1429 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Nov 2012 | BAILII |
|
8 |
| Grant Hayward v Revenue & Customs | [2012] UKFTT 431 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Jul 2012 | BAILII |
|
|
| Brian Goldman v Revenue & Customs | [2012] UKFTT 313 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Apr 2012 | BAILII |
|
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 |
|
15 |
| Reed Employment Plc v Revenue & Customs | [2012] UKFTT 28 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jan 2012 | BAILII |
|
3 |
| HMRC v PA Holdings Ltd | [2011] EWCA Civ 1414 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Nov 2011 | BAILII |
|
12 |
| Kieran Anthony Rogers v HMRC | [2011] UKFTT 167 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Mar 2011 | BAILII |
|
2 |
| Stewart Fraser Ltd v Revenue & Customs | [2011] UKFTT 46 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2011 | BAILII |
|
|
| Mr Barrie Macey v Revenue & Customs | [2010] UKFTT 533 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Nov 2010 | BAILII |
|
|
| Uniplex (UK) Ltd v Revenue & Customs | [2010] UKFTT 422 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Sep 2010 | BAILII |
|
|
| MR Justice Roth and Judge Charles Hellier Final Decision HMRC v Pa Holdings Ltd | [2010] UKUT 251 | United Kingdom Upper Tribunal | United Kingdom | 7 Jul 2010 | BAILII |
|
6 |
| 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 |
|
3 |
| Resolute Management Services Ltd Mrs Kathleen Ann Haderlein v Revenue & Customs | [2008] UKSPC SPC00710 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 27 Aug 2008 | BAILII |
|
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| SCA Packing Ltd v Revenue & Customs | [2006] UKSPC SPC00541 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 23 May 2006 | BAILII |
|
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| Porter v Revenue and Customs | [2005] UKSPC SPC00501 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 7 Sep 2005 | BAILII |
|
|
| Wilson v Clayton |
[2004] EWCA Civ 1657; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Dec 2004 | BAILII |
|
3 |
| Akkum v HM Inspector of Taxes | [2004] UKSC SPC00446 | United Kingdom Supreme Court | United Kingdom | 25 Nov 2004 | BAILII |
|
|
| Wilson (HMIT) v Clayton |
[2004] EWHC 898 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 29 Apr 2004 | BAILII |
|
2 |
| Court of Appeal (Potter and Jonathan Parker LJJ and Charles J) | [2004] EWCA Civ 22 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Jan 2004 | BAILII |
|
4 |
| McBride v Inspector Of Taxes | [2002] UKSC SPC00356 | United Kingdom Supreme Court | United Kingdom | 25 Sep 2002 | BAILII |
|
|
| Ainslie v Inspector Of Taxes | [2001] UKSC SPC00304 | United Kingdom Supreme Court | United Kingdom | 5 Nov 2001 | BAILII |
|
|
| 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 |
|
1 |
| Brumby (Inspector of Taxes) v Milner |
[1976] UKHL 7; |
House of Lords | United Kingdom | 27 Oct 1976 | BAILII |
|
14 |
| Gerard Parkes Heywood v The Comptroller-General of Inland Revenue (Malaysia) | [1974] UKPC 25 | Privy Council | United Kingdom | 15 Oct 1974 | BAILII |
|
|
| DR the Honourable Leung Ka-Lau v the Commissioner of Inland Revenue | [2023] HKCFA 36 | Hong Kong Court of Final Appeal | Hong Kong | 10 Nov 2023 | HKLII |
|
1 |
| DR the Honourable Leung Ka-Lau v the Commissioner of Inland Revenue |
[2023] HKCA 232; |
Hong Kong Court of Appeal | Hong Kong | 22 Feb 2023 | HKLII |
|
2 |
| Heath Brian Zarin v the Commissioner of Inland Revenue | [2022] HKCA 412 | Hong Kong Court of Appeal | Hong Kong | 16 Mar 2022 | HKLII |
|
1 |
| [2020] Hkcfi 1391 (11 March 2020) | [2020] HKCFI 1391 | Hong Kong Court of First Instance | Hong Kong | 11 Mar 2020 | HKLII |
|
|
| Heath Brian Zarin v the Commissioner of Inland Revenue |
[2020] HKCFI 330; |
Hong Kong Court of First Instance | Hong Kong | 11 Mar 2020 | HKLII |
|
3 |
| Heath Brian Zarin v the Commissioner of Inland Revenue | [2019] HKCFI 3101 | Hong Kong Court of First Instance | Hong Kong | 24 Dec 2019 | HKLII |
|
5 |
| [2019] HKCFI 5255 (24 December 2019) | [2019] HKCFI 5255 | Hong Kong Court of First Instance | Hong Kong | 24 Dec 2019 | HKLII |
|
|
| [2019] HKCFI 2450 (24 December 2019) | [2019] HKCFI 2450 | Hong Kong Court of First Instance | Hong Kong | 24 Dec 2019 | HKLII |
|
|
| Re Paswan Shibu Lal | [2018] HKCA 249 | Hong Kong Court of Appeal | Hong Kong | 1 Jun 2018 | HKLII |
|
23 |
| Poon Cho-Ming, John v Commissioner of Inland Revenue |
[2018] HKCA 297; |
Hong Kong Court of Appeal | Hong Kong | 1 Jun 2018 | HKLII |
|
11 |
| Fuchs, Walter Alfred Heinz v Commissioner of Inland Revenue |
[2011] HKCFA 10; |
Hong Kong Court of Final Appeal | Hong Kong | 1 Feb 2011 | HKLII |
|
25 |
| é¦æ ¯ç¹å¥ æ ¿å ¨ æ æµ·æ¿ | [2009] HKCFI 1320 | Hong Kong Court of First Instance | Hong Kong | 19 Nov 2009 | HKLII |
|
|
| MRS Murad v Commissioner of Inland Revenue |
[2009] HKCFI 1083; |
Hong Kong Court of First Instance | Hong Kong | 19 Nov 2009 | HKLII |
|
2 |
| Re Leung Yat Tung | [2008] HKCFI 583 | Hong Kong Court of First Instance | Hong Kong | 26 Jun 2008 | HKLII |
|
1 |
| [2004] Hkcfi 689 (30 July 2004) | [2004] HKCFI 689 | Hong Kong Court of First Instance | Hong Kong | 30 Jul 2004 | HKLII |
|
|
| David Hardy Glynn v Commissioner of Inland Revenue | [1988] HKCA 311 | Hong Kong Court of Appeal | Hong Kong | 23 Dec 1988 | HKLII |
|
|
| [1988] HKCA 346 (23 December 1988) | [1988] HKCA 346 | Hong Kong Court of Appeal | Hong Kong | 23 Dec 1988 | HKLII |
|
|
| David Hardy Glynn v Commissioner of Inland Revenue | [1988] HKCFI 40 | Hong Kong Court of First Instance | Hong Kong | 8 Mar 1988 | HKLII |
|
|
| [1988] Hkcfi 78 (8 March 1988) | [1988] HKCFI 78 | Hong Kong Court of First Instance | Hong Kong | 8 Mar 1988 | HKLII |
|
|
| [1970] HKCA 62 (22 September 1970) | [1970] HKCA 62 | Hong Kong Court of Appeal | Hong Kong | 22 Sep 1970 | HKLII |
|
|
| Commissioner of Inland Revenue v DR Humphrey | [1970] HKCFI 2 | Hong Kong Court of First Instance | Hong Kong | 21 Jan 1970 | HKLII |
|
1 |
| [1970] Hkcfi 4 (21 January 1970) | [1970] HKCFI 4 | Hong Kong Court of First Instance | Hong Kong | 21 Jan 1970 | HKLII |
|
|
| Itc Ltd Gurgaon v Commrof It(TDS) Delhi | [2016] INSC 318 | Supreme Court of India | India | 26 Apr 2016 | LIIofIndia |
|
|
| Arun Kumar v Union of India | [2006] INSC 597 | Supreme Court of India | India | 15 Sep 2006 | LIIofIndia |
|
|
| Vector Ltd v Commissioner of Inland Revenue |
[2014] NZHC 2069; |
High Court of New Zealand | New Zealand | 29 Aug 2014 | NZLII |
|
1 |
| Shell New Zealand Ltd v Commissioner of Inland Revenue CA294/93 |
[1994] NZCA 460; |
Court of Appeal of New Zealand | New Zealand | 22 Aug 1994 | NZLII |
|
4 |
| Laing v Lanron Shelf Co |
[1993] NZHC 2826; |
High Court of New Zealand | New Zealand | 5 Nov 1993 | NZLII |
|
3 |
| Cable and Wireless PLC | [2001] SBHC 180 | High Court of Solomon Islands | Solomon Islands | 20 Feb 2001 | PacLII |
|
|
| R v Savage | [1983] 2 SCR 428 | Supreme Court of Canada | Canada | 24 Nov 1983 | Supreme Court of Canada |
|
1 |
| Journal Article Title | Citation(s) | Author | Jurisdiction | Date | Full Text † | Citation Index | |
| "Lease Incentives and the Gain Theory of Income" | (1998) 1 (2) Journal of Australian Taxation 136 | Dabner, Justin | Australia | circa 1998 | AustLII |
|
|
| "Rowe: A Symmetry Cemetery?" | [1996] RevenueLawJl 7 | Schabe, David; Walpole, Michael | Australia | circa 1996 | AustLII |
|
|