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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
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
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
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
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
Marshall v Kerr	[1994] UKHL 67	House of Lords	United Kingdom	circa 1994	BAILII		1
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
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

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