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ADRIAN CORRIGALL v Revenue & Customs (INCOME TAX - whether earnings of a diver within Section 15)   flag 

[2022] UKFTT 163
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
17th May, 2022

Legislation Cited

Legislation Name Provision
Finance Act 1978

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2022] Ukftt 00163 [2022] UKFTT 00163 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2022 BAILII flag 1
Fowler v HMRC [2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227 United Kingdom Supreme Court United Kingdom 20 May 2020 BAILII flag 34
Barry Edwards v HMRC [2019] UKUT 131 United Kingdom Upper Tribunal United Kingdom 1 May 2019 BAILII flag 100
[2019] Ukftt 0390 [2019] UKFTT 0390 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2019 BAILII flag 1
[2019] Ukftt 0389 [2019] UKFTT 0389 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2019 BAILII flag 1
Fowler v HMRC [2018] EWCA Civ 2544 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Nov 2018 BAILII flag 3
Christianuyi Ltd v Revenue and Customs: (INCOME TAX) [2018] UKUT 10 United Kingdom Upper Tribunal United Kingdom 19 Jan 2018 BAILII flag 8
[2018] Ukftt 0155 [2018] UKFTT 0155 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2018 BAILII flag 1
Valantine [2011] UKFTT 808 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2011 BAILII flag 3
Milton v DPP [2007] EWHC 532 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 959
East End Dwellings Co Ltd v Finsbury Borough Council [1952] AC 109 United Kingdom circa 1952 LexisNexis / Westlaw flag 123

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