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French and French v HMRC 4

[2014] UKFTT 940

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

United Kingdom

7th October, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Naghshineh v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses)	[2018] UKFTT 453	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2018	BAILII
Silvester v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses)	[2015] UKFTT 532	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Oct 2015	BAILII
Erridge v HMRC	[2015] UKFTT 89	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Dec 2014	BAILII		2
HM Revenue & Customs v Naghshineh	[2022] EWCA Civ 19	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jan 2022	BAILII		2

Legislation Cited

s67, s68

Legislation Name

Provision

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Drummond v CIR	32 Tax Cas 263		United Kingdom				2
CIR v Forsyth Grant	25 Tax Cas 369		United Kingdom				2
Donald v Thomson	8 Tax Cas 272		United Kingdom				2
HM Revenue & Customs v Naghshineh	[2022] EWCA Civ 19	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jan 2022	BAILII		2

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