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Robert Rusling v Revenue & Customs   flag 

[2014] UKFTT 692
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
18th July, 2014

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Glasgow Corporation v Muir [1943] UKHL 2; [1943] AC 448; [1943] 2 All ER 44; [1944] SLT 60; [1943] SC (HL) 3 House of Lords United Kingdom - Scotland 16 Apr 1943 BAILII flag 152
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
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
Corbally-Stourton v HMRC [2008] UKSPC SPC00692; [2008] STC (SCD) 907 United Kingdom Special Commissioners of Income Tax United Kingdom 16 Jun 2008 BAILII flag 41
Colin Moore v HMRC [2011] UKUT 239 United Kingdom Upper Tribunal United Kingdom 16 Jun 2011 BAILII flag 36
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer) [1924] AC 508 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Ridge Securities Ltd v Inland Revenue Commissioners [1964] 1 WLR 479 United Kingdom circa 1964 LexisNexis / Westlaw flag 23
Bennett v Ogston (1930) 15 Tax Cas 374 United Kingdom circa 1930 flag 21
Anderson (deceased) v Revenue & Customs [2009] UKFTT 258 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Sep 2009 BAILII flag 14
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 flag 13
Aberdeen Asset Management plc v HMRC [2013] CSIH 84; [2014] SLT 54; [2014] SC 271 United Kingdom - Scotland circa 2014 Westlaw flag 11
USA and Southern (HM Inspector of Taxes) v AB [1933] 1 KB 713; (1933) 18 Tax Cas 59 United Kingdom circa 1933 LexisNexis / Westlaw flag 11
Lindsay v IR Commrs (1932) 18 Tax Cas 43 United Kingdom circa 1932 flag 8
Employee v HMRC [2008] STC (SCD) 688 United Kingdom circa 2008 flag 7
Whitworth Park Coal Co Ltd ( In Liq) v IR Commissioners [1961] AC 31 United Kingdom circa 1961 LexisNexis / Westlaw flag 7
McGuckian v CIR 69 Tax Cas 1 United Kingdom circa 1943 flag 7
Hancock v Inland Revenue Commissioners [1999] STC (SCD) 287 United Kingdom circa 1999 flag 5
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
Parkside Leasing Ltd v Smith (Inspector of Taxes) [1985] 1 WLR 310 United Kingdom circa 1985 LexisNexis / Westlaw flag 3
Coxon v Revenue and Customs Commissioners [2013] UKFTT 112 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2013 BAILII flag 2
Mann v Nash (1932) 16 Tax Cas 523 United Kingdom circa 1932 flag 2
John Mazurkiewicz v HMRC [2011] UKFTT 807 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2011 BAILII flag 1
Siri Ltd v Revenue & Customs [2011] UKFTT 794 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Dec 2011 BAILII flag 1
Halpin v Revenue and Customs Commissioners [2011] UKFTT 512 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jul 2011 BAILII flag 1
Dunmore v McGowan (Inspector of Taxes) [1978] 1 WLR 617 United Kingdom circa 1978 LexisNexis / Westlaw flag 1
Schulze v Bested (Surveyor of Taxes) [1919] SC 188 United Kingdom - Scotland circa 1919 flag 1

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