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Boyle v HMRC 5

[2013] UKFTT 723

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

29th November, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
R (Dickinson) v HMRC	[2017] EWHC 1705 (Admin); [2017] 4 WLR 126	High Court of England and Wales	United Kingdom - England and Wales	7 Jul 2017	BAILII		6
Janet Addo v HMRC	[2018] UKFTT 530	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2018	BAILII		3
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)	[2020] UKFTT 407	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2020	BAILII		2
John Dickinson v HMRC	[2018] EWCA Civ 2798	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Dec 2018	BAILII
DR v SSWP and NR (CSM) (Child support : calculation of income)	[2015] UKUT 274	United Kingdom Upper Tribunal	United Kingdom	13 Mar 2015	BAILII

Legislation Cited

Legislation Name	Provision
1988 Act	s29
Income Tax (Employments) Regulations 1993

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
R (Dickinson) v HMRC	[2017] EWHC 1705 (Admin); [2017] 4 WLR 126	High Court of England and Wales	United Kingdom - England and Wales	7 Jul 2017	BAILII		6
Janet Addo v HMRC	[2018] UKFTT 530	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2018	BAILII		3
Paul Dunstall Organisation Ltd v Hedges, Dunstall v Hedges	[1999] STC (SCD) 26		United Kingdom	circa 1999			3
Lancashire v Revenue & Customs (INCOME TAX - whether the appellants are taxable on sums received under offshore partnership and trust)	[2020] UKFTT 407	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2020	BAILII		2
Fidex Ltd v Revenue & Customs	[2013] UKFTT 212	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Apr 2013	BAILII		2
While v HMRC	[2012] UKFTT 58	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jan 2012	BAILII		2
IRC v Brackett; Brackett v Chater (Inspector of Taxes); Chater (Inspector of Taxes) v Brackett	60 Tax Cas 134		United Kingdom	circa 2020			2
Black v Inspector of Taxes	[2000] STC (SCD) 540		United Kingdom	circa 2000			1
506 Rolle 81305	506 Rolle 81305	King's Bench	United Kingdom	circa 2020			1
300 Rolle 9	300 Rolle 9	King's Bench	United Kingdom	circa 2020			1
John Dickinson v HMRC	[2018] EWCA Civ 2798	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Dec 2018	BAILII
DR v SSWP and NR (CSM) (Child support : calculation of income)	[2015] UKUT 274	United Kingdom Upper Tribunal	United Kingdom	13 Mar 2015	BAILII

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