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Alistair Norman v Revenue & Customs

[2015] UKFTT 303

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

United Kingdom

22nd June, 2015

Legislation Cited

Legislation Name	Provision
Regulations (WA)
Finance Act	s9, s29, s50

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Hargreaves v HMRC	[2014] UKUT 395	United Kingdom Upper Tribunal	United Kingdom	8 Sep 2014	BAILII		8
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
Colin Moore v HMRC	[2011] UKUT 239	United Kingdom Upper Tribunal	United Kingdom	16 Jun 2011	BAILII		36
Anderson v HMRC	[2009] UKFTT 206	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Aug 2009	BAILII		35
Household Estate Agents Ltd	[2007] EWHC 1684	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		3
Weight v Salmon	[1935] UKHL TC_19_174; (1935) 19 Tax Cas 174; (1935) 51 TLR 333	House of Lords	United Kingdom	4 Mar 1935	BAILII		15
Royal Insurance Co Ltd v Stephen	(1928) 14 Tax Cas 22; (1928) 44 TLR 630		United Kingdom	circa 1928	LexisNexis		7
Scorer v Olin Energy Systems Ltd	58 Tax Cas 592		United Kingdom	circa 1928			11
Wicks v Firth	56 Tax Cas 318		United Kingdom	circa 1928			5
Ball (HM Inspector of Taxes) v Phillips	(1990) 63 Tax Cas 529		United Kingdom	circa 1990			2
Varty (HM Inspector of Taxes) v British South Africa Co	(1965) 42 Tax Cas 406		United Kingdom	circa 1965			2
Bye v Coren	60 Tax Cas 116		United Kingdom	circa 1965			2

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