|
AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)
|
[2024] UKUT 104
|
United Kingdom Upper Tribunal
|
United Kingdom
|
22 Apr 2024
|
BAILII
|
|
|
|
Investment and Securities Trust Ltd v Revenue And Customs (Annual tax on enveloped dwellings - higher rate of SDLT for high-value residential transaction)
|
[2024] UKFTT 230
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Mar 2024
|
BAILII
|
|
|
|
BlackRock Holdco 5, LLC v HMRC
|
[2024] EWCA Civ 330
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
11 Apr 2024
|
BAILII
|
|
2
|
|
Northwood v Revenue and Customs (INCOME TAX AND NICs - payments to a remuneration trust - whether contributions to trust made wholly and exclusively for the purposes of the trade)
|
[2023] UKFTT 351
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
21 Mar 2023
|
BAILII
|
|
|
|
Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC
|
[2022] UKUT 199
|
United Kingdom Upper Tribunal
|
United Kingdom
|
19 Jul 2022
|
BAILII
|
|
4
|
|
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)
|
[2022] UKFTT 166
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Apr 2022
|
BAILII
|
|
1
|
|
Hoey v HMRC
|
[2022] EWCA Civ 656; [2022] 1 WLR 4113
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
13 May 2022
|
BAILII
|
|
10
|
|
TR, SP AND SR ROGERS v Revenue & Customs (Income tax - legal expenses - whether or not incurred wholly and exclusively for the purposes of the trade)
|
[2021] UKFTT 458
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Nov 2021
|
BAILII
|
|
|
|
A D BLY GROUNDWORKSAND CIVIL ENGINEERING Ltd (2) CHR TRAVEL Ltd v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade)
|
[2021] UKFTT 445
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Nov 2021
|
BAILII
|
|
|
|
M Tax Payer v Chief Executive Officer
|
[2021] FJTT 1
|
|
Fiji
|
31 Mar 2021
|
PacLII
|
|
|
|
LLC v HMRC
|
[2020] UKFTT 443
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Nov 2020
|
BAILII
|
|
3
|
|
Osborne v Revenue & Customs (INCOME TAX : deductibility of fitness training)
|
[2020] UKFTT 373
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Sep 2020
|
BAILII
|
|
|
|
BCM Cayman LP v HMRC
|
[2020] UKFTT 298
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Jul 2020
|
BAILII
|
|
4
|
|
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs
|
[2020] EWCA Civ 663; [2020] 1 WLR 4452
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
21 May 2020
|
BAILII
|
|
6
|
|
Lim v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment)
|
[2019] UKFTT 434
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Jul 2019
|
BAILII
|
|
|
|
Ltd v HMRC
|
[2019] UKFTT 254
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Apr 2019
|
BAILII
|
|
8
|
|
Daniels v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)
|
[2018] UKFTT 462
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Jul 2018
|
BAILII
|
|
|
|
Christa Ackroyd Media Ltd v HMRC
|
[2018] UKFTT 69
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Feb 2018
|
BAILII
|
|
6
|
|
Revenue And Customs v Parry (Rev 1)
|
[2018] EWCA Civ 2266
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
16 Oct 2018
|
BAILII
|
|
1
|
|
BNP Paribas SA (London Branch) v HMRC
|
[2017] UKFTT 487
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jun 2017
|
BAILII
|
|
3
|
|
Thoene v HMRC
|
[2016] UKFTT 454
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jun 2016
|
BAILII
|
|
1
|
|
G4S Cash Solutions (UK) Ltd v HMRC
|
[2016] UKFTT 239
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Apr 2016
|
BAILII
|
|
1
|
|
Jones v Revenue & Customs (Income Tax/Corporation Tax : Other)
|
[2015] UKFTT 477
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Oct 2015
|
BAILII
|
|
|
|
Acornwood LLP v HMRC
|
[2014] UKFTT 416
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 May 2014
|
BAILII
|
|
9
|
|
Versteegh v HMRC
|
[2013] UKFTT 642
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
6 Nov 2013
|
BAILII
|
|
13 
|
|
Peter Vaines v The Commissioners of Revenue & Customs
|
[2013] UKFTT 576
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Oct 2013
|
BAILII
|
|
|
|
Purolite International Ltd v Revenue & Customs
|
[2012] UKFTT 475
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Jul 2012
|
BAILII
|
|
|
|
Louise Stones v Revenue & Customs
|
[2012] UKFTT 110
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2012
|
BAILII
|
|
1
|
|
Mr Christopher Huhtala v Revenue & Customs
|
[2012] UKFTT 79
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jan 2012
|
BAILII
|
|
|
|
Bluesparkle Ltd v Revenue & Customs
|
[2012] UKFTT 45
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jan 2012
|
BAILII
|
|
|
|
Ling v Revenue & Customs
|
[2011] UKFTT 793
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Dec 2011
|
BAILII
|
|
|
|
Mr Paul Duckmanton v Revenue & Customs
|
[2011] UKFTT 664
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Oct 2011
|
BAILII
|
|
1
|
|
HMRC v Lansdowne Partners Ltd Partnership
|
[2011] EWCA Civ 1578
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
20 Dec 2011
|
BAILII
|
|
17
|
|
Everest Eze v Revenue & Customs
|
[2010] UKFTT 610
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Nov 2010
|
BAILII
|
|
1
|
|
Mr John Stephen Torkington v Revenue & Customs
|
[2010] UKFTT 441
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Sep 2010
|
BAILII
|
|
|
|
Mr David S Parsons v Revenue & Customs
|
[2010] UKFTT 110
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Mar 2010
|
BAILII
|
|
1
|
|
Ms Sian Williams v Revenue & Customs
|
[2010] UKFTT 86
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2010
|
BAILII
|
|
|
|
Lansdowne
|
[2010] EWHC 2582 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
18 Oct 2010
|
BAILII
|
|
9
|
|
McQueen v Revenue & Customs
|
[2007] UKSPC SPC00601
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
19 Mar 2007
|
BAILII
|
|
1
|
|
Dixon v Revenue and Customs
|
[2005] UKSPC SPC00511
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
24 Nov 2005
|
BAILII
|
|
|
|
Robson v HM Inspector Of Taxes
|
[2004] EWHC 1596 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
8 Jul 2004
|
BAILII
|
|
1
|
|
Warner Lambert SA (Pty) Ltd v Commissioner for the South African Revenue Service
|
[2003] ZASCA 59; (2003) 65 SATC 347
|
Supreme Court of Appeal of South Africa
|
South Africa
|
30 May 2003
|
SAFLII
|
|
1
|
|
Association of British Travel Agents Ltd v Inland Revenue
|
[2002] UKSC SPC00359
|
United Kingdom Supreme Court
|
United Kingdom
|
22 Nov 2002
|
BAILII
|
|
|
|
MrDBMadan, Madras v The Commissioner of Income-tax - TCNo 1294 of 1992
|
[2002] INTNHC 724
|
High Court of Madras
|
India - Madras
|
18 Sep 2002
|
LIIofIndia
|
|
|
|
Commissioner of Inland Revenue v Jamnadas [2002] FJLawRp 17
|
[2002] FLR 109
|
|
Australia
|
1 Mar 2002
|
PacLII
|
|
|
|
Commissioner of Inland Revenue v Jamnadas
|
[2002] FJCA 83
|
Court of Appeal of Fiji
|
Fiji
|
1 Mar 2002
|
PacLII
|
|
2
|
|
McKnight (Inspector of Taxes) v Sheppard
|
[1999] UKHL 6; [1999] 3 All ER 491; [1999] 1 WLR 1333; (1999) 71 Tax Cas 419
|
House of Lords
|
United Kingdom
|
circa 1999
|
BAILII
|
|
16
|
|
MacAonghusa, Inspector Of Taxes v Ringmahon Co Ltd
|
[1999] IEHC 48
|
High Court of Ireland
|
Republic of Ireland
|
26 Nov 1999
|
BAILII
|
|
|
|
Jamnadas v Commissioner of Inland Revenue
|
[1999] FJHC 97
|
High Court of Fiji
|
Fiji
|
24 Aug 1999
|
PacLII
|
|
|
|
Jamnadas v Commissioner of Inland Revenue [1999] FJLawRp 34
|
(1999) 45 FLR 192
|
|
Australia
|
24 Aug 1999
|
PacLII
|
|
|
|
Jiscbailii_case_tax David McKnight (Inspector of Taxes) v Brian Stephen Sheppard
|
[1997] EWCA Civ 1627
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
7 May 1997
|
BAILII
|
|
1
|
|
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear
|
[1997] ATOTR TR97/12
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1997
|
AustLII
|
|
|
|
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear
|
[1997] ATOTR 12
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 1997
|
AustLII
|
|
|
|
[1996] Uksscsc CCS_11252_1995 (18 September 1996)
|
[1996] UKSSCSC CCS_11252_1995
|
Social Security and Child Support Commission
|
United Kingdom
|
18 Sep 1996
|
BAILII
|
|
|
|
Sweetman v Commissioner of Inland Revenue
|
[1996] FJSC 3
|
Supreme Court of Fiji
|
Fiji
|
23 Oct 1996
|
PacLII
|
|
3
|
|
VT95/313 and Commissioner of Taxation
|
[1996] AATA 441; (1996) 34 ATR 1098
|
Administrative Appeals Tribunal
|
Australia
|
6 Dec 1996
|
AustLII
|
|
6
|
|
Sweetman v Commissioner of Inland Revenue [1996] FJLawRp 8
|
(1996) 42 FLR 221
|
|
Australia
|
23 Oct 1996
|
PacLII
|
|
|
|
Jill Honor Mansfield v Commissioner of Taxation
|
[1995] FCA 1742
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 Dec 1995
|
AustLII
|
|
|
|
Sweetman v Commissioner of Inland Revenue
|
[1993] FJHC 39
|
High Court of Fiji
|
Fiji
|
20 Apr 1993
|
PacLII
|
|
2
|
|
Sweetman v Commissioner of Inland Revenue [1993] FJLawRp 28
|
(1993) 39 FLR 74
|
|
Australia
|
20 Apr 1993
|
PacLII
|
|
|
|
[1991] Uksscsc CFC_25_1989 (17 January 1991)
|
[1991] UKSSCSC CFC_25_1989
|
Social Security and Child Support Commission
|
United Kingdom
|
17 Jan 1991
|
BAILII
|
|
|
|
Solaglass Finance Co (Pty) Ltd v Commissioner for Inland Revenue (125/1989)
|
[1990] ZASCA 157; 1991 2 SA 257; [1991] 1 All SA 339
|
Supreme Court of Appeal of South Africa
|
South Africa
|
30 Nov 1990
|
SAFLII
|
|
8
|
|
Case L31 v Commissioner of Inland Revenue
|
[1989] NZTRA 61; (1989) 13 TRNZ 25; (1989) 11 NZTC 1,188
|
New Zealand Taxation Review Authority
|
New Zealand
|
24 Feb 1989
|
NZLII
|
|
|
|
Hunter v Commissioner of Inland Revenue HC Wellington AP174/88
|
[1989] NZHC 2198; (1989) 13 TRNZ 561; (1989) 11 NZTC 6,242
|
High Court of New Zealand
|
New Zealand
|
31 Aug 1989
|
NZLII
|
|
1
|
|
NT86/7885-7 and Commissioner of Taxation
|
[1988] AATA 272; (1988) 19 ATR 3872
|
Administrative Appeals Tribunal
|
Australia
|
9 Sep 1988
|
AustLII
|
|
4
|
|
Tribunal Case 144
|
[1987] AATA 863; 18 ATR 4055
|
Administrative Appeals Tribunal
|
Australia
|
27 Nov 1987
|
AustLII
|
|
|
|
B356/1985 and Commissioner of Taxation
|
[1987] AATA 507
|
Administrative Appeals Tribunal
|
Australia
|
4 Feb 1987
|
AustLII
|
|
|
|
NT86/2612 and Commissioner of Taxation
|
[1987] AATA 125; 18 ATR 3443
|
Administrative Appeals Tribunal
|
Australia
|
7 Apr 1987
|
AustLII
|
|
|
|
Commissioner of Inland Revenue v Flour Mills of Fiji Ltd
|
[1985] FJCA 4
|
Court of Appeal of Fiji
|
Fiji
|
20 Jul 1985
|
PacLII
|
|
|
