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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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