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Erdal v HMRC   flag  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
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 flag
Mr Nicholas Green v Revenue & Customs [2014] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2014 BAILII flag 1
Dyer v Revenue & Customs [2013] UKFTT 691 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2013 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1973 s51

Cases and Articles Cited

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

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