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Corbally-Stourton v HMRC   flag  41

[2008] UKSPC SPC00692; [2008] STC (SCD) 907
United Kingdom Special Commissioners of Income Tax
United Kingdom
16th June, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 1
Bertelsen v Revenue & Customs (STAMP DUTY LAND TAX) [2021] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2021 BAILII flag
Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme) [2021] UKFTT 54 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2021 BAILII flag
Odey Asset Management LLP v HMRC [2021] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2021 BAILII flag 1
BCM Cayman LP v HMRC [2020] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2020 BAILII flag 4
Marshalls Bathroom Studio Ltd v Revenue & Customs (VAT - whether assessments made in time) [2020] UKFTT 269 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2020 BAILII flag
Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading) [2020] UKFTT 227 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 May 2020 BAILII flag
Marano v HMRC [2020] UKFTT 199 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2020 BAILII flag 4
Carter v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments) [2020] UKFTT 179 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Apr 2020 BAILII flag 3
Said Mashoof [2020] UKFTT 166 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2020 BAILII flag 1
Jafari v Revenue & Customs (INCOME TAX - Discovery Assessment) [2019] UKFTT 692; [2019] STI 1925 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2019 BAILII flag 1
Gray v Revenue & Customs (STAMP DUTY : Land tax) [2019] UKFTT 213 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2019 BAILII flag 1
Charman v HMRC [2018] UKFTT 765 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag 5
Beagles v HMRC [2018] UKUT 380 United Kingdom Upper Tribunal United Kingdom 20 Nov 2018 BAILII flag 29
Astar Services Ltd v HMRC [2018] UKFTT 463 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2018 BAILII flag 1
Gordon v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme) [2018] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2018 BAILII flag 2
Hicks v HMRC [2018] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2018 BAILII flag 5
Milligan v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) [2017] UKFTT 552 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jul 2017 BAILII flag
Taliadoros-Hichri v HMRC [2017] UKFTT 512 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Jun 2017 BAILII flag 1
Beagles v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2017] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2017 BAILII flag 1
Jerome Anderson v HMRC [2016] UKFTT 565 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2016 BAILII flag 3
Pattullo v HMRC [2016] UKUT 270 United Kingdom Upper Tribunal United Kingdom 14 Jun 2016 BAILII flag 28
Thomas v HMRC [2016] UKFTT 133 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Feb 2016 BAILII flag 1
Sanderson v Revenue and Customs Comrs [2016] EWCA Civ 19; [2016] 4 WLR 67 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jan 2016 BAILII flag 20
Rebecca Thomas & Sarah Thomas v Revenue & Customs [2014] UKFTT 980 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2014 BAILII flag 3
Michael S K Yip v Revenue & Customs [2014] UKFTT 865 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2014 BAILII flag
Robert Rusling v Revenue & Customs [2014] UKFTT 692 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jul 2014 BAILII flag
Freeman v HMRC [2013] UKFTT 496 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Sep 2013 BAILII flag 1
Nijjar Dairies Ltd v The Commissioners Revenue & Customs [2013] UKFTT 434 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2013 BAILII flag 1
Edward Allchin v Revenue and Customs Commissioners [2013] UKFTT 198 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2013 BAILII flag 4
Bingham (Bingham v HMRC [2013] UKFTT 110 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Feb 2013 BAILII flag 2
HMRC [2012] UKFTT 670 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2012 BAILII flag 2
Brown v Revenue & Customs [2012] UKFTT 425 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2012 BAILII flag
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 flag 17
Zoe Hamar v Revenue & Customs [2011] UKFTT 687 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Oct 2011 BAILII flag 1
Admirals Locums & Mr Tushar Bhadra v Revenue & Customs [2011] UKFTT 573 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Aug 2011 BAILII flag
Trustees of The E A Manisty Furbs Trust v Revenue & Customs [2011] UKFTT 507 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2011 BAILII flag
Lansdowne [2010] EWHC 2582 (Ch) High Court of England and Wales United Kingdom - England and Wales 18 Oct 2010 BAILII flag 9
Hankinson v HMRC [2009] UKFTT 384; 81 Tax Cas 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2009 BAILII flag 8
Mr A Ouerradi v The Commissioners for Revenue & Customs [2009] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Dec 2009 BAILII flag
Pattullo, Re Judicial Review [2009] ScotCS CSOH_137 Scottish Court of Session United Kingdom - Scotland 7 Oct 2009 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hanchett-Stamford v Attorney-General [2008] All ER (D) 391 United Kingdom circa 2008 LexisNexis flag 1
R v f [2007] EWCA Civ 21; [2007] All ER (D) 179; [2007] 1 WLR 1021 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Jan 2007 BAILII flag 1
Smith v Revenue and Customs Commissioners [2007] STC (SCD) 506 United Kingdom circa 2007 flag 1
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
R (Hooper) v Secretary of State for Work and Pensions [2005] UKHL 29; [2006] 1 All ER 487; [2005] 1 WLR 1681; [2005] All ER (D) 60 House of Lords United Kingdom 5 May 2005 BAILII flag 69
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag 591
Veltema v Langham [2004] All ER 436 United Kingdom circa 2004 LexisNexis flag 2
R v DPP; Ex parte Kebilene [1999] UKHL 43; [2000] 2 AC 326; [1999] 4 All ER 801; [1999] 3 WLR 972; [2000] Crim LR 486; [2000] 1 Cr App R 275 House of Lords United Kingdom 28 Oct 1999 BAILII flag 388
Hancock v Inland Revenue Commissioners [1999] STC (SCD) 287 United Kingdom circa 1999 flag 5
National and Provincial Building Society v United Kingdom [1997] ECHR 87; (1998) 25 EHRR 127 European Court of Human Rights Europe 23 Oct 1997 BAILII flag 70
Sunday Times v United Kingdom [1979] ECHR 1; (1979-80) 2 EHRR 245; (1979) 58 ILR 491 European Court of Human Rights Europe 26 Apr 1979 BAILII flag 341
Thornton v Shoe Lane Parking Ltd [1970] EWCA Civ 2; [1971] 2 QB 163; [1971] 1 All ER 686; [1971] 2 WLR 585; (1971) 1 Lloyds Rep 289; [1971] RTR 79 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Dec 1970 BAILII flag 120
Cenlon Finance Co Ltd v Ellwood [1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176 United Kingdom circa 1962 LexisNexis / Westlaw flag 52
R v Bloomsbury Income Tax Commissioners [1915] 3 KB 768; 7 Tax Cas 59 United Kingdom circa 1915 LexisNexis / Westlaw flag 14
R v Comrs for the General Purposes of Income Tax for Kensington (1913) 6 Tax Cas 279 United Kingdom circa 1913 flag 16

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