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Revenue and Customs v Tottenham Hotspur Ltd (INCOME TAX - termination payments made to football player employees)   flag 

[2017] UKUT 453
United Kingdom Upper Tribunal
United Kingdom
24th November, 2017

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2017] Ukut 0453 [2017] UKUT 0453 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 1
Kuehne and Nagel Drinks Logistics Ltd v HMRC [2012] EWCA Civ 34 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jan 2012 BAILII flag 15
Mairs v Haughey [1994] 1 AC 303 United Kingdom circa 1994 LexisNexis / Westlaw flag 28
Shilton v Wilmshurst [1991] 1 AC 684; 64 Tax Cas 15 United Kingdom circa 1991 LexisNexis / Westlaw flag 34
Clayton v Lavender (1965) 42 Tax Cas 607 United Kingdom circa 1965 flag 3
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
Henley v Murray [1950] 1 All ER 908; (1950) 31 Tax Cas 351 United Kingdom circa 1950 LexisNexis flag 34
Dale v de Soissons [1950] 2 All ER 460 United Kingdom circa 1950 LexisNexis flag 10
Tilley v Wales (Inspector of Taxes) [1943] UKHL 1; [1943] AC 386; [1943] 1 All ER 280; (1943) 25 Tax Cas 136 House of Lords United Kingdom 11 Feb 1943 BAILII flag 24
Cameron v Prendergast (Inspector of Taxes) [1940] AC 549; 23 Tax Cas 122 United Kingdom circa 1940 LexisNexis / Westlaw flag 11
Hofman v Wadman 27 Tax Cas 192 United Kingdom circa 1943 flag 2
1 All Er 908 1 All ER 908 United Kingdom circa 1943 LexisNexis flag 3

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