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David Thomas Patmore v Revenue & Customs

[2010] UKFTT 334

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

14th July, 2010

Legislation Cited

Legislation Name	Provision
Finance Act 1990	s25

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jones v Garnett (Inspector of Taxes)	[2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259	House of Lords	United Kingdom	25 Jul 2007	BAILII		14
Chinn v Collins	[1981] AC 533		United Kingdom	circa 1981	LexisNexis / Westlaw		10
Inland Revenue Commissioners v Plummer	[1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1		United Kingdom	circa 1980	LexisNexis / Westlaw		37
Commissioners of Inland Revenue v Leiner	(1964) 41 Tax Cas 589		United Kingdom	circa 1964			8
Commissioners of Inland Revenue v Payne	(1940) 23 Tax Cas 610		United Kingdom	circa 1940			12
78 Tax Cas 597	78 Tax Cas 597		United Kingdom	circa 1940			1

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