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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Benoit D'Angelin v Revenue and Customs (INCOME TAX - BUSINESS INVESTMENT RELIEF - Introduction by Appellant of 1 5m foreign income to UK) | [2024] UKFTT 462 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 May 2024 | BAILII |
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Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd (INCOME TAX - tax avoidance scheme - whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 - whether taxable as earnings under Part 7A ITEPA 2003 because paid "in connection with" employment - Edwards v Bairstow challenge) | [2024] UKUT 98 | United Kingdom Upper Tribunal | United Kingdom | 12 Apr 2024 | BAILII |
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