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Erdal v HMRC 3

[2011] UKFTT 87

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

United Kingdom

26th January, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
Lee v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation)	[2019] UKFTT 467	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2019	BAILII
Dyer v Revenue & Customs	[2013] UKFTT 691	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Nov 2013	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1973	s51

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Caton v Couch	[1995] STC (SCD) 34		United Kingdom	circa 1995			9
Lonsdale Agencies) v Howard & Hallam Ltd	[2007] UKHL 32	House of Lords	United Kingdom	circa 2007	BAILII		7
Cash & Carry v Inspector of Taxes	[1998] STC (SCD) 46		United Kingdom	circa 1998			3
Exec v Green	[1995] STC (SCD) 99		United Kingdom	circa 1995			3
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
Lee v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation)	[2019] UKFTT 467	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2019	BAILII
Dyer v Revenue & Customs	[2013] UKFTT 691	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Nov 2013	BAILII

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