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Thoene v HMRC   flag  1

[2016] UKFTT 454
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
24th June, 2016

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
MAINPAY Ltd v Revenue & Customs (INCOME TAX - Temporary workers - deductibility of subsistence expenses) [2023] UKFTT 16 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Interpretation Act 1978 (NT) s6, s7
Finance Act 1998 s61

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
BPP Holdings v HMRC [2016] EWCA Civ 131 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2016 BAILII flag 3
Brown v Bullock (Inspector of Taxes) [1961] EWCA Civ 5; [1961] 3 All ER 129; [1961] 1 WLR 1095 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 1961 BAILII flag 8
Calladine-Smith v SaveOrder Ltd [2011] EWHC 2501 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 3
Jackman v Powell [2004] EWHC 550 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag 1
Mallalieu v Drummond (Inspector of Taxes) [1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380 United Kingdom circa 1983 LexisNexis / Westlaw flag 70
R (Westminster City Council) v National Asylum Support Service [2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235 House of Lords United Kingdom circa 2002 BAILII flag 209
Reed Employment plc v HMRC [2014] UKUT 160 United Kingdom Upper Tribunal United Kingdom 9 Apr 2014 BAILII flag 9
Reed Employment Plc v Revenue & Customs [2012] UKFTT 28 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2012 BAILII flag 3
Ricketts v Colquhoun (1925) 1 KB 725; [1926] AC 1; 10 Tax Cas 118 United Kingdom circa 1925 LexisNexis / Westlaw flag 48

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