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Netley v HM Revenue & Customs   flag  5

[2017] UKFTT 442
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
26th May, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bell v Revenue And Customs (INCOME TAX - relief on gifts of shares to charity) [2023] UKFTT 989 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Nov 2023 BAILII flag
Executors of the Estate of Linington v HMRC [2023] UKFTT 89 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2023 BAILII flag 1
(1) NICHOLAS CLOSE(2) ANDREW NUTTALL(3) GRAHAM CHISNALL v Revenue & Customs (INCOME TAX - relief on gift of shares to charity - shares admitted to dealing on AIM) [2022] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 May 2022 BAILII flag 1
McArthur & Another v Revenue and Customs [2021] UKFTT 237 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Jun 2021 BAILII flag 2
May (see Patel & others v RCC [2019] UKFTT 620 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2019 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Smith v Tesco Plc & Royal Free London NHS Foundation Trust [2016] EWHC 3252 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag
Eclipse Film Partners (No 35) LLP v HMRC [2013] UKUT 639 United Kingdom Upper Tribunal United Kingdom 20 Dec 2013 BAILII flag 13
R (Westminster City Council) v National Asylum Support Service [2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235 House of Lords United Kingdom circa 2002 BAILII flag 209
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd [2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129 House of Lords United Kingdom 7 Dec 2000 BAILII flag 280
Investors Compensation Scheme Ltd v West Bromwich Building Society [1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913 House of Lords United Kingdom 19 Jun 1997 BAILII flag 2522
Caton v Couch [1995] STC (SCD) 34 United Kingdom circa 1995 flag 9
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 960
Ye Olde Cheshire Cheese v Daily Telegraph Plc [1988] 1 WLR 1173 United Kingdom circa 1988 LexisNexis / Westlaw flag 1
Buckingham v Francis [1986] 2 All ER 738; [1986] BCLC 353 United Kingdom circa 1986 LexisNexis flag 15
Farrell v Alexander [1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721 House of Lords United Kingdom 24 Jun 1976 BAILII flag 98
Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701; 50 Tax Cas 449 United Kingdom circa 1975 LexisNexis / Westlaw flag 25
Lynall v Inland Revenue Commissioners [1972] AC 680; 47 Tax Cas 375 United Kingdom circa 1972 LexisNexis / Westlaw flag 40
Crabtree v Hinchcliffe (Inspector of Taxes) [1972] AC 707 United Kingdom circa 1972 LexisNexis / Westlaw flag 21
Mangin v Inland Revenue Commissioner [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
[1970] Ch 138 [1970] Ch 138 Court of Chancery United Kingdom circa 1970 LexisNexis / Westlaw flag 2
Duke of Buccleuch v IRC [1967] 1 AC 506 United Kingdom circa 1967 LexisNexis / Westlaw flag 32
Re Holt [1953] 2 All ER 1499; [1953] 1 WLR 1488; [1953] 2 Lloyds Rep 506 United Kingdom circa 1953 LexisNexis flag 28
Inland Revenue Commissioners v Clay [1914] UKLawRpKQB 141; [1914] 3 KB 466; [1914-15] All ER 882; (1915) 52 ScotLR 414 United Kingdom - Scotland 10 Jun 1914 CommonLII flag 83
River Wear Commissioners v Adamson (1877) 2 AC 743; [1874-80] All ER 1; 47 LJQB 193 United Kingdom circa 1877 LexisNexis / Westlaw flag 248

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