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Tower MCashback LLP1 v Revenue & Customs 1

[2007] UKSPC SPC00619

United Kingdom Special Commissioners of Income Tax

United Kingdom

19th July, 2007

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Wardle v Revenue and Customs (Capital gains tax - Entrepreneurs' Relief (later titled Business Asset Disposal Relief) whether commenced trading)	[2024] UKFTT 543	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jun 2024	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
D Arcy v HMRC	[2006] STC (SCD) 543		United Kingdom	circa 2006			21
Mansell v HMRC	[2006] STC (SCD) 605		United Kingdom	circa 2006			8
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73

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