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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
Dyer v Revenue & Customs	[2013] UKFTT 691	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Nov 2013	BAILII
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
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

Legislation Cited

Legislation Name	Provision
Finance Act 1973	s51

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Buckingham v Francis	[1986] 2 All ER 738; [1986] BCLC 353		United Kingdom	circa 1986	LexisNexis		15
Cash & Carry v Inspector of Taxes	[1998] STC (SCD) 46		United Kingdom	circa 1998			3
Caton v Couch	[1995] STC (SCD) 34		United Kingdom	circa 1995			9
Exec v Green	[1995] STC (SCD) 99		United Kingdom	circa 1995			3
Inland Revenue Commissioners v Crossman	[1937] AC 26; [1936] 1 All ER 762		United Kingdom	circa 1937	LexisNexis / Westlaw		77
Lonsdale Agencies) v Howard & Hallam Ltd	[2007] UKHL 32	House of Lords	United Kingdom	circa 2007	BAILII		7
Lynall v Inland Revenue Commissioners	[1972] AC 680; 47 Tax Cas 375		United Kingdom	circa 1972	LexisNexis / Westlaw		40

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