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

Legislation Cited

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		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
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
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
Caton v Couch	[1995] STC (SCD) 34		United Kingdom	circa 1995			9
[1992] Act 10	[1992] Act 10		United Kingdom	circa 1992			3