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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

5th April, 2017

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s7
�the Rules (Qld)	s2, s27
Finance Act 1998	s20

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
Elder v HMRC	[2014] UKFTT 728	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jul 2014	BAILII		7
Revenue and Customs Commissioners v Sunico A/S	[2013] EWHC 941	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		7
Dhillon v Asiedu	[2012] EWCA Civ 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jul 2012	BAILII		20
Dorset Healthcare NHS Foundation Trust v MH	[2009] UKUT 4	United Kingdom Upper Tribunal	United Kingdom	8 Jan 2009	BAILII		40
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

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