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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

17th July, 2019

Legislation Cited

Legislation Name	Provision
Finance Act 1965

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lee and Bunter v Revenue and Customs Commissioners	[2017] UKFTT 279	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2017	BAILII		4
Blackwell v HMRC	[2017] EWCA Civ 232	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Apr 2017	BAILII		5
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
Erdal v HMRC	[2011] UKFTT 87	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2011	BAILII		3
Jefferies v HMRC	[2009] UKFTT 291	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2009	BAILII		2
Marshall v Kerr	[1994] UKHL 67	House of Lords	United Kingdom	circa 1994	BAILII		1
Aberdeen Construction Group Ltd v IRC	[1978] UKHL 52	House of Lords	United Kingdom	circa 1978	BAILII		1
Aberdeen Construction Group Ltd v IRC	[1978] UKHL 281	House of Lords	United Kingdom	circa 1978	BAILII		1

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