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Sinclair v Lee 12

[1993] Ch 497; [1993] 3 All ER 926

Court of Chancery

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Buckingham v Revenue and Customs (NCOME TAX AND CAPITAL GAINS TAX - Special Dividend from US Co - HMRC discovery assessment on the basis that the Special Dividend was part income and part capital)	[2023] UKFTT 358	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Apr 2023	BAILII
ALEXANDER BEARD v Revenue & Customs (Distribution - share premium- Jersey law)	[2022] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2022	BAILII
Lester v Lester	[2018] VSC 611	Supreme Court of Victoria	Australia - Victoria	16 Oct 2018	AustLII		4
Forester Maurice Labrouche v Frey	[2016] EWHC 268 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	18 Feb 2016	BAILII		1
First Nationwide v Revenue and Customs Commissioners	[2012] EWCA Civ 278	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2012	BAILII		6
Trustees of the Bessie Taube Trust v Revenue & Customs	[2010] UKFTT 473	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Oct 2010	BAILII		13
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Orr v Wendt	[2005] WASCA 199	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2005	AustLII		7
Wendt v Orr	[2004] WASC 28	Supreme Court of Western Australia	Australia - Western Australia	4 Mar 2004	AustLII		11
Red Discretionary Trustees v HM Inspector of Taxes	[2003] UKSC SPC00397	United Kingdom Supreme Court	United Kingdom	29 Dec 2003	BAILII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
- Capital and Income in Trusts: Classification and Apportionment (Report)[2009] EWLC 315 (15 May 2009)	[2009] EWLC 315	Law Commission	United Kingdom	15 May 2009	BAILII
- Apportionment of Trust Receipts and Outgoings	[2003] SLC 124	Scottish Law Commission	United Kingdom - Scotland	circa 2003	BAILII

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