CHISNALL v Revenue & Customs (INCOME TAX - relief for gifts of shares to charity - determination of market value of the gifted shares)
|
[2023] UKFTT 857
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Oct 2023
|
BAILII
|
|
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
|
|
1
|
ANDREW NUTTALL v Revenue & Customs (PROCEDURE - abuse of process - jurisdiction)
|
[2022] UKFTT 192
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 May 2022
|
BAILII
|
|
3
|
Netley v HM Revenue & Customs
|
[2017] UKFTT 442
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 May 2017
|
BAILII
|
|
5
|
Caton v Couch
|
[1995] STC (SCD) 34
|
|
United Kingdom
|
circa 1995
|
|
|
9
|
[1992] Act 10
|
[1992] Act 10
|
|
United Kingdom
|
circa 1992
|
|
|
3
|
Lynall v Inland Revenue Commissioners
|
[1972] AC 680; 47 Tax Cas 375
|
|
United Kingdom
|
circa 1972
|
LexisNexis / Westlaw
|
|
40
|
Duke of Buccleuch v IRC
|
[1967] 1 AC 506
|
|
United Kingdom
|
circa 1967
|
LexisNexis / Westlaw
|
|
32
|
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
|
|
83
|