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Hankinson v HMRC   flag  8

[2009] UKFTT 384; 81 Tax Cas 424
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th December, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HOULDSWORTH v Revenue & Customs (PROCEDURE - application to strike out - whether jurisdiction) [2024] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2024 BAILII flag
McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) [2022] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
JONATHAN OPPENHEIMER v Revenue & Customs (INCOME TAX - whether resident in UK or RSA - Article 4 of the Republic of South Africa/UK Double Tax Treaty 2002) [2022] UKFTT 112 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2022 BAILII flag
Glyn v HMRC [2018] UKFTT 219 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2018 BAILII flag 2
Hull City (Tigers) Ltd v HMRC [2017] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2017 BAILII flag 5
Kevin Betts v HMRC [2013] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2013 BAILII flag 15
Bashar Nouri Alkadhi v Revenue & Customs [2012] UKFTT 741 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2012 BAILII flag
Trustees of the Bessie Taube Trust v Revenue & Customs [2010] UKFTT 473 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2010 BAILII flag 13

Legislation Cited

Legislation Name Provision
Finance Act 1998 s29, s99

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lyle Dicker Grace v The Commissioners for Her Majesty’s Revenue and Customs [2009] EWCA Civ 1082; [2009] BTC 704 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Oct 2009 BAILII flag 21
Genovese v Revenue and Customs Commissioners [2009] STC (SCD) 373 United Kingdom circa 2009 flag 2
Corbally-Stourton v HMRC [2008] UKSPC SPC00692; [2008] STC (SCD) 907 United Kingdom Special Commissioners of Income Tax United Kingdom 16 Jun 2008 BAILII flag 41
Smallwood v HMRC [2008] STC (SCD) 209 United Kingdom circa 2008 flag 2
Gaines-Cooper v HMRC [2007] STC (SCD) 23 United Kingdom circa 2007 flag 5
High Tech International AG v Deripaska [2006] EWHC 3276 High Court of England and Wales United Kingdom - England and Wales circa 2006 BAILII flag 2
Shepherd v Revenue and Customs Commissioners [2005] STC (SCD) 644 United Kingdom circa 2005 flag 5
Shah & Akbarali v Brent London Borough Council [1983] 2 AC 309; [1983] 1 All ER 226; [1983] 2 WLR 16 United Kingdom circa 1983 LexisNexis / Westlaw flag 468
Fothergill v Monarch Airlines Ltd [1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295 House of Lords United Kingdom 10 Jul 1980 BAILII flag 272
Fox v Stirk, Ricketts v Registration Officer for the City of Cambridge [1970] 3 All ER 7 United Kingdom circa 1970 LexisNexis flag 33
Fox v Stirk [1970] 2 QB 463 United Kingdom circa 1970 LexisNexis / Westlaw flag 56
(1969) 1155 Unts 33 (1969) 1155 UNTS 33 International circa 1969 flag 12
Cenlon Finance Co Ltd v Ellwood [1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176 United Kingdom circa 1962 LexisNexis / Westlaw flag 52
IRC v Combe (1932) 17 Tax Cas 405 United Kingdom circa 1932 flag 22
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
Inland Revenue Commissioners v Lysaght [1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385 United Kingdom circa 1928 LexisNexis / Westlaw flag 376
Reid v The Commissioners of Inland Revenue (1926) 10 Tax Cas 673; [1926] SC 589 United Kingdom - Scotland circa 1926 flag 11
Commissioners of Inland Revenue v Zorab (1926) 11 Tax Cas 289 United Kingdom circa 1926 flag 25
R v Bloomsbury Income Tax Commissioners [1915] 3 KB 768; 7 Tax Cas 59 United Kingdom circa 1915 LexisNexis / Westlaw flag 14
R v Comrs for the General Purposes of Income Tax for Kensington (1913) 6 Tax Cas 279 United Kingdom circa 1913 flag 16
Cooper v Cadwalader (1904) 5 Tax Cas 101 United Kingdom circa 1904 flag 25
Re Norris, ex p Reynolds (1888) 4 TLR 452; (1888) 5 Morr 111 United Kingdom circa 1888 LexisNexis flag 27
Goodwin v Curtis 70 Tax Cas 478 United Kingdom circa 1928 flag 21
Rogers v Inland Revenue 16 SLR 682 Singapore - Singapore circa 1928 LexisNexis flag 5
re Young 12 SLR 602 Singapore - Singapore circa 1928 LexisNexis flag 4

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