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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
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
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
Janet Addo v HMRC	[2018] UKFTT 530	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2018	BAILII		3
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
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
Charlton v HMRC	[2012] UKFTT 770	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2012	BAILII		16
While v HMRC	[2012] UKFTT 58	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jan 2012	BAILII		2
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
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII		30
506 Rolle 81305	506 Rolle 81305	King's Bench	United Kingdom	circa 1997			1
300 Rolle 9	300 Rolle 9	King's Bench	United Kingdom	circa 1997			1
DR v SSWP and NR (CSM) (Child support : calculation of income)	[2015] UKUT 274	United Kingdom Upper Tribunal	United Kingdom	13 Mar 2015	BAILII
IRC v Brackett; Brackett v Chater (Inspector of Taxes); Chater (Inspector of Taxes) v Brackett	60 Tax Cas 134		United Kingdom				2
Black v Inspector of Taxes	[2000] STC (SCD) 540		United Kingdom	circa 2000			1
Wilkins v Rogerson	39 Tax Cas 344		United Kingdom				7
Garforth v Newsmith Stainless Ltd	[1979] 1 WLR 409		United Kingdom	circa 1979	LexisNexis / Westlaw		15
Paul Dunstall Organisation Ltd v Hedges, Dunstall v Hedges	[1999] STC (SCD) 26		United Kingdom	circa 1999			3

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