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Mullens v HMRC   flag  1

[2023] UKUT 244
United Kingdom Upper Tribunal
United Kingdom
2nd October, 2023

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Harte v Revenue and Customs (PENALTIES - classification of behaviours) [2024] UKFTT 493 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
Mullens v Revenue and Customs (INCOME TAX - Whether certain large payments made to the Appellant were taxable as income) [2021] UKFTT 131 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2021 BAILII flag 1
Hargreaves v HMRC [2016] 1 WLR 2981 United Kingdom circa 2016 LexisNexis / Westlaw flag 1
Hargreaves v HMRC [2014] UKUT 395 United Kingdom Upper Tribunal United Kingdom 8 Sep 2014 BAILII flag 8
Hankinson v HMRC [2011] EWCA Civ 1566; [2012] 1 WLR 2322 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Dec 2011 BAILII flag 33
Household Estate Agents Ltd [2007] EWHC 1684 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 3
James v Pope (Inspector of Taxes) [1972] EWCA Civ 48_TC_142; (1972) 48 Tax Cas 142 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Jan 1972 BAILII flag 3
Hudson v Humbles (1965) 42 Tax Cas 380 United Kingdom circa 1965 flag 11

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