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McKnight (Inspector of Taxes) v Sheppard   flag  16

[1999] UKHL 6; [1999] 3 All ER 491; [1999] 1 WLR 1333; (1999) 71 Tax Cas 419
House of Lords
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ross & Anr v HMCC [2010] EWHC 13 (Ch); [2010] 2 All ER 126 High Court of England and Wales United Kingdom - England and Wales 12 Jan 2010 BAILII flag 15
65302 British Columbia Ltd v Canada [1999] 3 SCR 804 Supreme Court of Canada Canada 25 Nov 1999 Supreme Court of Canada flag 9
Ltd v HMRC [2019] UKFTT 254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2019 BAILII flag 8
Scottish Power (SPCL) Ltd Scottishpower Renewables (UK) Ltd Scottish Power (DCL) Ltd Scottish Power Energy Retail Ltd v Revenue & Customs (Corporation Tax - whether "redress payments" made pursuant to settlement with regulator) [2022] UKFTT 41 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2022 BAILII flag 1
BES COMMERCIAL ELECTRICITY LTD v Revenue & Customs (CORPORATION TAX - McNight considered - whether a penalty) [2021] UKFTT 456 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2021 BAILII flag 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 flag 1
McLaren Racing Ltd v Revenue & Customs [2012] UKFTT 601 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2012 BAILII flag 1
MA Raynor (Deceased) and Mrs BC Raynor [2011] UKFTT 813 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2011 BAILII flag 1
Mr Paul Duckmanton v Revenue & Customs [2011] UKFTT 664 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2011 BAILII flag 1
ScottishPower (SCPL) Ltd v HM Revenue and Customs (CORPORATION TAX - whether FTT erred in finding payments pursuant to settlement agreements with regulators were non-deductible - whether FTT erred in treating an element of payment which it considered deductible when that payment was part of a package of payments having a penal character) [2023] UKUT 218 United Kingdom Upper Tribunal United Kingdom 5 Sep 2023 BAILII flag
Hanif v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation) [2017] UKFTT 486 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2017 BAILII flag
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 flag
Purolite International Ltd v Revenue & Customs [2012] UKFTT 475 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2012 BAILII flag
[2006] Hkcfi 508 (20 May 2006) [2006] HKCFI 508 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
Commissioner of Inland Revenue v Chu Fung Chee [2006] HKCFI 617; [2006] 2 HKLRD 718 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
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 flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hanif v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation) [2017] UKFTT 486 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2017 BAILII flag
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 flag
Purolite International Ltd v Revenue & Customs [2012] UKFTT 475 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jul 2012 BAILII flag
[2006] Hkcfi 508 (20 May 2006) [2006] HKCFI 508 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
Commissioner of Inland Revenue v Chu Fung Chee [2006] HKCFI 617; [2006] 2 HKLRD 718 Hong Kong Court of First Instance Hong Kong 20 May 2006 HKLII flag
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 flag

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