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Lee v HMRC   flag  1

[2023] UKUT 242
United Kingdom Upper Tribunal
United Kingdom
29th September, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Nunn v Revenue and Customs (CAPITAL GAINS TAX - Private Residence Relief) [2024] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ormond Investment Co v Betts [1928] AC 143 United Kingdom circa 1928 LexisNexis / Westlaw flag 70
Attorney-General v Clarkson [1899] UKLawRpKQB 206; (1900) 1 QB 156 United Kingdom 6 Dec 1899 CommonLII flag 33
Sansom v Peay (1976) 3 All ER 375; [1976] 1 WLR 1073; 52 Tax Cas 1 United Kingdom circa 1976 LexisNexis flag 10
Henke v Revenue and Customs Commissioners [2006] STC (SCD) 561 United Kingdom circa 2006 flag 4
Higgins v HMRC [2019] EWCA Civ 1860 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Nov 2019 BAILII flag 3
Gerald Lee and Sarah Lee v Revenue & Customs (Procedure : Other) [2022] UKFTT 175 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2022 BAILII flag 1
Nunn v Revenue and Customs (CAPITAL GAINS TAX - Private Residence Relief) [2024] UKFTT 298 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag

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