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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

30th September, 2022

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
UTB LLC v Sheffield United Ltd	[2019] EWHC 2322	High Court of England and Wales	United Kingdom - England and Wales	circa 2019	BAILII		1
HMRC v Glyn	[2015] UKUT 551	United Kingdom Upper Tribunal	United Kingdom	12 Oct 2015	BAILII		4
R (Davies) v Revenue and Customs Commissioners	[2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625	United Kingdom Supreme Court	United Kingdom	19 Oct 2011	BAILII		90
Hankinson v HMRC	[2009] UKFTT 384; 81 Tax Cas 424	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Dec 2009	BAILII		8
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		21
HMRC v Grace	[2008] EWHC 2708	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		2
Reed v Clark	[1986] Ch 1	Court of Chancery	United Kingdom	circa 1986	LexisNexis / Westlaw		11
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		468
Fox v Stirk, Ricketts v Registration Officer for the City of Cambridge	[1970] 3 All ER 7		United Kingdom	circa 1970	LexisNexis		33
Fox v Stirk	[1970] 2 QB 463		United Kingdom	circa 1970	LexisNexis / Westlaw		56
IRC v Combe	(1932) 17 Tax Cas 405		United Kingdom	circa 1932			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		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		376
Commissioners of Inland Revenue v Zorab	(1926) 11 Tax Cas 289		United Kingdom	circa 1926			25
Cooper v Cadwalader	(1904) 5 Tax Cas 101		United Kingdom	circa 1904			25
Re Norris, ex p Reynolds	(1888) 4 TLR 452; (1888) 5 Morr 111		United Kingdom	circa 1888	LexisNexis		27
Goodwin v Curtis	70 Tax Cas 478		United Kingdom				21

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