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David Thomas Patmore v Revenue & Customs   flag 

[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 flag 14
Chinn v Collins [1981] AC 533 United Kingdom circa 1981 LexisNexis / Westlaw flag 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 flag 37
Commissioners of Inland Revenue v Payne (1940) 23 Tax Cas 610 United Kingdom circa 1940 flag 12
78 Tax Cas 597 78 Tax Cas 597 United Kingdom circa 2007 flag 1
Commissioners of Inland Revenue v Leiner (1964) 41 Tax Cas 589 United Kingdom circa 1964 flag 8

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