Shilton v Wilmshurst
| Jurisdiction | England & Wales |
| Date | 1988 |
| Year | 1988 |
| Court | Chancery Division |
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5 cases
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O'Connell v Keleghan
...424; [1997] 2 I.L.R.M. 429. Pritchard v. Arundale [1972] Ch. 229; [1971] 3 W.L.R. 877; [1971] 3 All E.R. 1011. Shilton v. Wilmshurst [1989] 1 W.L.R. 179; [1991] 1 A.C. 684; [1991] 2 W.L.R. 530; [1991] 3 All E.R. 148. Taylor Clark International v. Lewis [1998] S.T.C. 1259; [1997] S.T.C. 499.......
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Shilton v Wilmshurst
...taxable under Case 1 of Schedule E in section 181 of the Income and Corporation Tax Act 1970. 3 The case stated is reported at [1988] S.T.C. 868. The relevant facts are stated by the judge in his judgment (ibid and [1989] 1 W.L.R. 179) from which I take the following summary. 4 By a contr......
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EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
... ... Laidler v Perry (HMIT) ELR [1966] AC 16 ... Mairs (HMIT) v Haughey ELRTAX [1994] 1 AC 303; [1993] BTC 339 ... Shilton v Wilmshurst (HMIT) ELRTAX [1991] 1 AC 684; [1991] BTC 66 ... Wilcock (HMIT) v Eve TAXTAX (1994) 67 TC 223; [1994] BTC 490 ... Income tax - ... ...
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Shilton v Wilmshurst
...the employer's employment if the third party had some interest in the performance by the employee of his contract of employment; [1989] 1 W.L.R. 179, 186. Nottingham Forest had no interest in the performance by Mr. Shilton of his contract of employment with Southampton. Once he had been tr......
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