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Mathur v HMRC   flag  1

[2022] UKFTT 88
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
9th March, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
MRS A v Revenue & Customs (INCOME TAX - whether payment for a restrictive undertaking in connection with the individual's current, future or past employment - yes) [2022] UKFTT 421 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Nov 2022 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1960 s37

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Mr a v HMRC [2015] UKFTT 189 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 May 2015 BAILII flag 5
Crompton v HMRC [2009] UKFTT 71; [2009] STC (SCD) 504; [2009] STI 1806 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2009 BAILII flag 4
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Vento v Chief Constable of West Yorkshire Police [2002] EWCA Civ 1871; [2003] IRLR 102; [2003] ICR 318; [2003] Po LR 171; (2003) 100 LSG 28 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2002 BAILII flag 272
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
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
Scott Packaging and Warehousing v Paterson [1978] IRLR 166 United Kingdom circa 1978 flag 9
Walker v Adams [2003] STC (SCD) 269 United Kingdom circa 2003 flag 3
Bouchaala v Trusthouse Forte Hotels Ltd [1980] ICR 721 United Kingdom circa 1980 flag 11
98 Era 1996 98 ERA 1996 United Kingdom circa 1996 flag 5

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