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Jays v Revenue And Customs (INCOME TAX - whether declared but withheld and unpaid dividends represent taxable income - no)   flag 

[2022] UKFTT 420
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
22nd September, 2022

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
William Archer v Revenue and Customs [2022] UKUT 61 United Kingdom Upper Tribunal United Kingdom 4 Mar 2022 BAILII flag 2
Hargreaves v HMRC [2022] UKUT 34 United Kingdom Upper Tribunal United Kingdom 11 Feb 2022 BAILII flag 5
Perrin v HMRC [2018] UKUT 156; [2018] BTC 513 United Kingdom Upper Tribunal United Kingdom 14 May 2018 BAILII flag 305
Potel v Inland Revenue Commissioners [1971] 2 All ER 504; (1970) 46 Tax Cas 658 United Kingdom circa 1971 LexisNexis flag 16
Re Kidner, Kidner v Kidner [1929] 2 Ch 121 Court of Chancery United Kingdom circa 1929 LexisNexis / Westlaw flag 3
Thairlwall v the Great Northern Railway Co [1910] UKLawRpKQB 112; [1910] 2 KB 509 United Kingdom 22 Jun 1910 CommonLII flag 14
Severn and Wye and Severn Bridge Railway Co, In re [1896] UKLawRpCh 39; [1896] 1 Ch 559 Court of Chancery United Kingdom 9 Mar 1896 CommonLII flag 18

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