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Bella Figura Ltd v HMRC     9

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Trachtenberg v Revenue and Customs (INCOME TAX - accessing pension fund via indirect loans)	[2024] UKFTT 376	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2024	BAILII
FOULKES v Revenue & Customs (INCOME TAX - pension transfer)	[2024] UKFTT 322	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Apr 2024	BAILII
Strachan v Revenue And Customs (INCOME TAX AND CAPITAL GAINS TAX - Appellant's domicile of origin)	[2023] UKFTT 617	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2023	BAILII
Dalriada Trustees Ltd v Revenue and Customs (INCOME TAX - payments out of registered pension schemes)	[2023] UKFTT 314	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2023	BAILII
MAINPAY Ltd v Revenue & Customs (INCOME TAX - Temporary workers - deductibility of subsistence expenses)	[2023] UKFTT 16	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2022	BAILII
NILEBOND Ltd v Revenue & Customs (PENSIONS - scheme sanction charge - whether loan made by pension scheme was "unauthorised employer payment")	[2023] UKFTT 14	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2022	BAILII
Hargreaves v HMRC	[2022] UKUT 34	United Kingdom Upper Tribunal	United Kingdom	11 Feb 2022	BAILII		5
Avonside Roofing Ltd v HMRC	[2021] UKFTT 158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2021	BAILII		5
MAS Fabrics Hong Kong Ltd v Revenue and Customs (Stamp Duty Land Tax - property bought by international Co)	[2021] UKFTT 116	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Apr 2021	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2020] Ukut 0120	[2020] UKUT 0120	United Kingdom Upper Tribunal	United Kingdom	circa 2020	BAILII		1
Synectiv Ltd v Revenue and Customs (VAT : MTIC fraud)	[2017] UKUT 99	United Kingdom Upper Tribunal	United Kingdom	9 Mar 2017	BAILII		2
O'Mara v HMRC	[2017] UKFTT 91	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jan 2017	BAILII		10
Alan Anderson v HMRC	[2016] UKFTT 335	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 May 2016	BAILII		9
Runa Begum v Tower Hamlets London Borough Council	[2003] UKHL 5; [2003] 2 AC 430; [2003] 1 All ER 731; [2003] All ER (D) 191; 14 BHRC 400; [2003] ACD 41; [2003] 2 WLR 388; [2003] HRLR 16; [2003] UKHRR 419; [2003] Hous LR 20	House of Lords	United Kingdom - Scotland	13 Feb 2003	BAILII		227
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1141
Whitney v IRC	[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10		United Kingdom	circa 1926	LexisNexis / Westlaw		104