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Elder v HMRC 7

[2014] UKFTT 728

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

United Kingdom

30th July, 2014

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Asset House Piccadilly Ltd v Revenue and Customs	[2023] UKFTT 279	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Mar 2023	BAILII
Elder v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 364	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jul 2018	BAILII
Ian Elder v Revenue & Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2017] UKFTT 269	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Apr 2017	BAILII
JSM Construction Ltd v HMRC	[2015] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Sep 2015	BAILII		2
Moreton Alarm Services (MAS) Ltd v HMRC	[2016] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2016	BAILII		6
Oriel Developments Ltd v Revenue & Customs (CORPORATION TAX - Claim for chargeable gains rollover relief)	[2019] UKFTT 503	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Aug 2019	BAILII
PGPH Ltd v Revenue and Customs (PROCEDURE : Other)	[2016] UKFTT 46	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jan 2016	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Capital Air Services Ltd v HMRC	[2010] UKUT 373	United Kingdom Upper Tribunal	United Kingdom	12 Oct 2010	BAILII		11
Denton v TH White Ltd	[2014] EWCA Civ 906; [2014] 1 WLR 3926; [2014] 4 Costs LR 752	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Jul 2014	BAILII		697
Dorset Healthcare NHS Foundation Trust v MH	[2009] UKUT 4	United Kingdom Upper Tribunal	United Kingdom	8 Jan 2009	BAILII		40
Dreams v HMRC	[2012] UKFTT 614	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Oct 2012	BAILII		6
Foulser v HMRC	[2013] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2013	BAILII		17
Henderson v Henderson	[1843] EngR 917; [1843-60] 1 All ER 387; [1843-60] All ER 378; (1843) 3 Hare 100; 67 ER 313	Court of Chancery	United Kingdom	circa 1843	CommonLII		2018
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
Mitchell v News Group Newspapers Ltd	[2013] EWCA Civ 1537; [2014] 2 All ER 430; [2014] 1 WLR 795; (2013) 6 Costs LR 1008	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Nov 2013	BAILII		400
Oxfam v HMRC	[2009] EWHC 3078	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		26
Rotberg v R & C Comrs	[2014] UKFTT 657	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2014	BAILII		16

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