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M R Currell Ltd v Revenue & Customs (Income Tax and Nics - Paye- payment of 800,000 to an Ebt)

[2023] UKFTT 613

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

United Kingdom

12th July, 2023

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Barlow Clowes International v Henwood	[2008] EWCA Civ 577; [2008] BPIR 778	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 May 2008	BAILII		46
Kuehne and Nagel Drinks Logistics Ltd v HMRC	[2012] EWCA Civ 34	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jan 2012	BAILII		15
Strategic Branding Ltd v HMRC	[2021] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Dec 2021	BAILII		4
Marlborough DP Ltd v HMRC	[2021] UKFTT 304	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Sep 2021	BAILII		3
CIA INSURANCE SERVICES LTD v Revenue & Customs (CORPORATION TAX, INCOME TAX and NICs - Appellant resolved to make contributions to a remuneration trustr)	[2022] UKFTT 144	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 May 2022	BAILII		2

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