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Mr Nicholas Green v Revenue & Customs 1

[2014] UKFTT 396

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

United Kingdom

28th April, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
GUY BOARDMAN v Revenue & Customs (INCOME TAX - pensions - unauthorised payment charge - whether price paid by scheme in excess of arm's length - yes)	[2022] UKFTT 238	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Aug 2022	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Inland Revenue Commissioners v Crossman	[1937] AC 26; [1936] 1 All ER 762		United Kingdom	circa 1937	LexisNexis / Westlaw		77
Lynall v Inland Revenue Commissioners	[1972] AC 680; 47 Tax Cas 375		United Kingdom	circa 1972	LexisNexis / Westlaw		40
Caton v Couch	[1995] STC (SCD) 34		United Kingdom	circa 1995			9
Salvesen's Trustees v Inland Revenue Commissioners	[1930] SLT 387		United Kingdom - Scotland	circa 1930	Westlaw		8
Davies v Taylor	[1972] AC 207		United Kingdom	circa 1972	LexisNexis / Westlaw		4
Solomon Marks v HMRC	[2011] UKFTT 221	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Apr 2011	BAILII		3
Erdal v HMRC	[2011] UKFTT 87	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2011	BAILII		3
[1970] AC 680	[1970] AC 680		United Kingdom	circa 1970	LexisNexis / Westlaw		1
GUY BOARDMAN v Revenue & Customs (INCOME TAX - pensions - unauthorised payment charge - whether price paid by scheme in excess of arm's length - yes)	[2022] UKFTT 238	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Aug 2022	BAILII

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