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Caton v Couch 9

[1995] STC (SCD) 34

Simon's Tax Cases, Special Commissioners' Decisions

United Kingdom

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bell v Revenue And Customs (INCOME TAX - relief on gifts of shares to charity)	[2023] UKFTT 989	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Nov 2023	BAILII
(1) NICHOLAS CLOSE(2) ANDREW NUTTALL(3) GRAHAM CHISNALL v Revenue & Customs (INCOME TAX - relief on gift of shares to charity - shares admitted to dealing on AIM)	[2022] UKFTT 193	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2022	BAILII		1
Netley v HM Revenue & Customs	[2017] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 May 2017	BAILII		5
Mr Nicholas Green v Revenue & Customs	[2014] UKFTT 396	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Apr 2014	BAILII		1
Barker v Revenue and Customs Commissioners	[2011] UKFTT 645	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2011	BAILII		2
Erdal v HMRC	[2011] UKFTT 87	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2011	BAILII		3
Grays Timber Products Ltd v HM Revenue & Customs	[2009] ScotCS CSIH_11	Scottish Court of Session	United Kingdom - Scotland	13 Feb 2009	BAILII
McArthur, Executors Of v Revenue & Customs	[2008] UKSPC SPC00700	United Kingdom Special Commissioners of Income Tax	United Kingdom	9 Jul 2008	BAILII
Marks v HM Inspector of Taxes	[2004] UKSC SPC00418	United Kingdom Supreme Court	United Kingdom	23 Jun 2004	BAILII

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