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Mullens v Revenue and Customs (INCOME TAX - Whether certain large payments made to the Appellant were taxable as income)   flag  1

[2021] UKFTT 131
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
4th May, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Mullens v HMRC [2023] UKUT 244 United Kingdom Upper Tribunal United Kingdom 2 Oct 2023 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FMX Food Merchants Import Export Co Ltd v HMRC [2020] UKSC 1 United Kingdom Supreme Court United Kingdom 29 Jan 2020 BAILII flag 2
Karoulla (t/a Brockley's Rock) v Revenue and Customs (Tax) [2018] UKUT 255 United Kingdom Upper Tribunal United Kingdom 3 Aug 2018 BAILII flag 6
Constantin Medien AG v Ecclestone, Mullens, Bambino Holdings Ltd and Gribkowsky [2014] EWHC 387 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 1
Revenue and Customs Commissioners v Sunico A/S [2013] EWHC 941 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 7
Colin Collins v HMRC [2012] UKFTT 411 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jun 2012 BAILII 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
Langham v Veltema [2004] EWCA Civ 193 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Feb 2004 BAILII flag 34
Wisniewski v Central Manchester Health Authority [1998] EWCA Civ 596; [1998] PIQR P324; [1998] Lloyds Rep Med 223; [1998] 1 Lloyds Rep Med 223 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Apr 1998 BAILII flag 170
Shilton v Wilmshurst [1991] 1 AC 684; 64 Tax Cas 15 United Kingdom circa 1991 LexisNexis / Westlaw flag 35
R v Lucas [1981] QB 720; [1981] 2 All ER 1008; 73 Cr App R 159; [1981] 3 WLR 120 United Kingdom circa 1981 LexisNexis / Westlaw flag 768
British Railways Board v Herrington [1972] UKHL 1; [1972] AC 877; [1972] 1 All ER 749; 1972 2 WLR 537 House of Lords United Kingdom 16 Feb 1972 BAILII flag 264
Pritchard v Arundale [1972] Ch 229 Court of Chancery United Kingdom circa 1972 LexisNexis / Westlaw flag 7
Pettitt v Pettitt [1969] UKHL 5; [1970] AC 777; [1969] 2 All ER 385; [1969] 2 WLR 966; [1969] FLRRep 555 House of Lords United Kingdom 23 Apr 1969 BAILII flag 407
Hochstrasser v Mayes [1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673 United Kingdom circa 1960 LexisNexis / Westlaw flag 97
(Inspector of Taxes) [1927] 1 IR 84 circa 1927 2
Cooper v Blakiston [1907] 2 KB 702 United Kingdom circa 1907 LexisNexis / Westlaw flag 1
Herbert v McQuade [1901] UKLawRpKQB 159; [1902] 2 KB 631; 4 Tax Cas 489 United Kingdom 20 Jul 1901 CommonLII flag 26
Eykyn's Trusts, In re [1877] UKLawRpCh 184; (1877) 6 Ch D 115 Court of Chancery United Kingdom 15 Jun 1877 CommonLII flag 15
McQueen v Great Western Railway Co (1875) LR 10 QB 569 United Kingdom circa 1875 LexisNexis / Westlaw flag 23
4 Page 119 4 Page 119 United Kingdom circa 1969 flag 1

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