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Bell v Revenue And Customs (INCOME TAX - relief on gifts of shares to charity)   flag 

[2023] UKFTT 989
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
20th November, 2023

Legislation Cited

Legislation Name Provision
Criminal Justice Act 1993

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 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
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 flag 3
Netley v HM Revenue & Customs [2017] UKFTT 442 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2017 BAILII flag 5
Caton v Couch [1995] STC (SCD) 34 United Kingdom circa 1995 flag 9
[1992] Act 10 [1992] Act 10 United Kingdom circa 1992 flag 3
Lynall v Inland Revenue Commissioners [1972] AC 680; 47 Tax Cas 375 United Kingdom circa 1972 LexisNexis / Westlaw flag 40
Duke of Buccleuch v IRC [1967] 1 AC 506 United Kingdom circa 1967 LexisNexis / Westlaw flag 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 flag 83

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