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Daniels v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)

[2018] UKFTT 462

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

11th July, 2018

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Caillebotte (Inspector of Taxes) v Quinn	[1975] 2 All ER 412; [1975] 1 WLR 731		United Kingdom	circa 1975	LexisNexis		9
Horton v Young	(1971) 2 All ER 351		United Kingdom	circa 1971	LexisNexis		3
[1952] 1 All Er 1290	[1952] 1 All ER 1290		United Kingdom	circa 1952	LexisNexis		1
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70
Horton v Young	(1972) 1 Ch 157; 47 Tax Cas 60	Court of Chancery	United Kingdom	circa 1972	LexisNexis / Westlaw		26
Morgan v Tate & Lyle Ltd	[1955] AC 21; (1954) 2 All ER 413; (1954) 35 Tax Cas 367		United Kingdom	circa 1955	LexisNexis / Westlaw		51
Newsom v Robertson	(1953) 1 Ch 7; 33 Tax Cas 452	Court of Chancery	United Kingdom	circa 1953	LexisNexis / Westlaw		39
Vodafone Cellular Ltd v Shaw	69 Tax Cas 376		United Kingdom				15
Norman v Golder	(1944) 26 Tax Cas 293		United Kingdom	circa 1944			25
Hillyer v Leeke	(1976) 51 Tax Cas 90		United Kingdom	circa 1976			4

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