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Dunsby v HMRC 3

[2020] UKFTT 271

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

24th June, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
HMRC v Mattu	[2021] UKUT 245	United Kingdom Upper Tribunal	United Kingdom	4 Oct 2021	BAILII		4
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)	[2022] UKUT 351	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2022	BAILII		3
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation)	[2021] UKFTT 12	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2021	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Barclays Mercantile Business Finance Ltd v Mawson	[2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2002	BAILII		19
Jones v Garnett (Inspector of Taxes)	[2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259	House of Lords	United Kingdom	25 Jul 2007	BAILII		14
HMRC v PA Holdings Ltd	[2011] EWCA Civ 1414	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2011	BAILII		12
Congreve v Inland Revenue Commissioners	[1947] 1 All ER 168		United Kingdom	circa 1947	LexisNexis		8
Butler v Wildin	(1988) 61 Tax Cas 666		United Kingdom	circa 1988			7
First Nationwide v Revenue and Customs Commissioners	[2012] EWCA Civ 278	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2012	BAILII		6
Crossland v Hawkins	[1961] Ch 537	Court of Chancery	United Kingdom	circa 1961	LexisNexis / Westlaw		6
Chamberlain v Inland Revenue Commissioners	[1943] 2 All ER 200		United Kingdom	circa 1943	LexisNexis		6
HMRC v Mattu	[2021] UKUT 245	United Kingdom Upper Tribunal	United Kingdom	4 Oct 2021	BAILII		4
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions)	[2022] UKUT 351	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2022	BAILII		3
Clipperton v Revenue & Customs (INCOME TAX - settlements legislation)	[2021] UKFTT 12	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2021	BAILII		1

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