Legislation

Taxes Act 1988

2 decisions citing this instrument.

Provisions cited

section 198 of the Taxes Act 1988section 201A of the Taxes Act 1988section 231 of the Taxes Act 1988section 243 of the Taxes Act 1988section 788 of the Taxes Act 1988section 788(3)(a) of the Taxes Act 1988

Decisions

Richard H Madeley Judith Anne Finnigan v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax8 Jun 2006Added 6 Aug 2026

Richard Madeley and his wife Judith Finnigan, the television presenters, presented ITV's morning magazine programme "This Morning" from 1993 until 2001 under separate contracts of employment with Granada Television Limited, and…

UBS AG v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax7 Jun 2005Added 6 Aug 2026

UBS AG, a Swiss bank, appealed as successor to Swiss Bank Corporation in respect of SBC's London branch. SBC was resident in Switzerland and carried on a banking business in London through that branch, which acted as a market…

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