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Maureen Hepburn v HMRC   flag  3

[2013] UKFTT 445
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
20th August, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Kamran v Revenue & Customs (NCOME TAX - income from property - rents under tenancy agreement) [2019] UKFTT 257 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2019 BAILII flag
Charman v HMRC [2018] UKFTT 765 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag 5
Royal Mail Estates Ltd v Maple Teesdale Borzou Chaharsough Shirazi [2015] EWHC 1890 (Ch) High Court of England and Wales United Kingdom - England and Wales 2 Jul 2015 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FHR European Ventures LLP v Mankarious [2013] 3 All ER 29 United Kingdom circa 2013 LexisNexis flag 2
Greene King plc v HMRC [2012] UKFTT 385 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2012 BAILII flag 3
Halifax Life Ltd v DLA Piper [2009] CSOH 74 United Kingdom - Scotland circa 2009 flag 2
AB (a firm) v HMRC [2007] STC (SCD) 99 United Kingdom circa 2007 flag 19
Braymist Ltd v The Wise Finance Co Lt [2002] Ch 273 Court of Chancery United Kingdom circa 2002 LexisNexis / Westlaw flag 4
[1999] SC (HL) 90 [1999] SC (HL) 90 House of Lords United Kingdom - Scotland circa 1999 flag 5
(Cumbernauld) Ltd v CIN Properties Ltd [1998] SC 90 United Kingdom - Scotland circa 1998 flag 2
Hogan v Highland Regional Council [1995] SC 1 United Kingdom - Scotland circa 1995 flag 9
[1994] Si 1994/950 [1994] SI 1994/950 United Kingdom circa 1994 flag 1
HKN Invest Oy v Incotrade Pvt Ltd [1993] 3 IR 152 circa 1993 10
Palmer s Co Law paragraphs 5 799 5 and 5 799 6, Gower and Davies, Principles of Modern Co Law paragraph 5-7, Regal Hastings Ltd v Gulliver 1967 2 AC 134 United Kingdom circa 1967 LexisNexis / Westlaw flag 298
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
Gluckstein v Barnes [1900] UKLawRpAC 21; [1900] AC 240 United Kingdom 5 Apr 1900 CommonLII flag 62
Lagunas Nitrate Co v Lagunas Syndicate [1899] UKLawRpCh 97; [1899] 2 Ch 392 Court of Chancery United Kingdom 26 Jun 1899 CommonLII flag 47
Lydney and Wigpool Iron Ore Co v Bird [1886] UKLawRpCh 144; 33 Ch D 85 Court of Chancery United Kingdom 24 Jun 1886 CommonLII flag 20
Erlanger v New Sombrero Phosphate Co (1878) LR 3 AC 1218; [1874-80] All ER 271 United Kingdom circa 1878 LexisNexis / Westlaw flag 216
Twycross v Grant [1877] UKLawRpCP 43; 2 CPD 469 United Kingdom 2 Jun 1877 CommonLII flag 66
Attorney-General v Black [1871] UKLawRpExch 31; 6 Exch 308; 12 SCLR 466 Court of Exchequer United Kingdom - Scotland 17 Jun 1871 CommonLII flag 6
Kelner v Baxter [1866] UKLawRpCP 97; (1866) LR 2 CP 174; 36 LJCP 94; 15 LT 213; 15 WR 278; [1861-1873] All ER Rep Ext 2009 Court of Common Pleas United Kingdom 14 Nov 1866 CommonLII flag 99
CIR v Whitworth Park Coal Co (In Liq) 38 Tax Cas 531 United Kingdom circa 1967 flag 6

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