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Sanderson v Revenue and Customs Comrs   flag  20

[2016] EWCA Civ 19; [2016] 4 WLR 67
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
21st January, 2016

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Anglian Water Services Ltd v HMRC [2018] UKUT 431 United Kingdom Upper Tribunal United Kingdom 27 Dec 2018 BAILII flag 3
Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital) [2024] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2024 BAILII flag
Brosch v Revenue And Customs (Procedure - Preliminary issue - Discovery assessments - Whether hypothetical officer could have been reasonably expected to be aware of loss of tax) [2023] UKFTT 945 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Oct 2023 BAILII flag
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
Clark v HMRC [2020] EWCA Civ 204 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Feb 2020 BAILII flag 4
Connell, Executors of v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other) [2016] UKFTT 154 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Mar 2016 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
ELAINE CURTIS v Revenue & Customs (INCOME TAX Part 4 Finance Act 2004 pension fund whether unauthorised member payment) [2022] UKFTT 172 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2022 BAILII flag 1
Fisher v Revenue & Customs Commissioners [2021] EWCA Civ 1438; [2022] 1 WLR 651 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Oct 2021 BAILII flag 3
Hayes v Revenue & Customs (INCOME TAX - loan interest relief disallowed) [2020] UKFTT 266 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
Hicks v HMRC [2018] UKFTT 22 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2018 BAILII flag 5
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
Janet Addo v Revenue & Customs Commissioners [2016] UKFTT 787 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Nov 2016 BAILII flag 2
Morgan v Revenue And Customs (CAPITAL GAINS TAX - whether a disposal by constructive trust) [2024] UKFTT 565 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2024 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
Royal Bank of Canada v Revenue & Customs (Corporation tax - oil royalties received by overseas bank) [2020] UKFTT 267 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
Sheth v Revenue and Customs (INCOME TAX - loan contractor scheme - were sums paid to offshore trusts and then lent to the appellant taxable on him as employment income? - yes on the basis of Rangers) [2023] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2023 BAILII flag
Stephen Hoey v Revenue and Customs [2021] UKUT 82 United Kingdom Upper Tribunal United Kingdom 12 Apr 2021 BAILII flag 3
Thomas William Good v Revenue and Customs [2021] UKUT 281 United Kingdom Upper Tribunal United Kingdom 18 Nov 2021 BAILII flag 1
Wilby v Revenue And Customs (Income Tax - discovery assessment - stamp duty land tax) [2022] UKFTT 348 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Sep 2022 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1965

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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
David Stephen Sanderson v HMRC [2013] UKUT 0623 United Kingdom Upper Tribunal United Kingdom circa 2013 BAILII flag 3
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
R (on the application of Pattullo) v Revenue and Customs Comrs [2009] CSOH 137 United Kingdom - Scotland circa 2009 flag 12

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