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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 † 
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
Hudson v Humbles (1965) 42 Tax Cas 380 United Kingdom circa 1965 flag 11
Hargreaves v HMRC [2014] UKUT 395 United Kingdom Upper Tribunal United Kingdom 8 Sep 2014 BAILII flag 8
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
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
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

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