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First Nationwide v Revenue & Customs     1

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Osmond v Revenue and Customs (INCOME TAX - transactions in securities (TIS) - share buyback)	[2024] UKFTT 378	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2024	BAILII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Courtaulds	[1969] 1 WLR 1683; (1969) 46 Tax Cas 111		United Kingdom	circa 1969	LexisNexis / Westlaw		7
Drown v Gaumont-British Picture Corporation Ltd	[1937] 2 All ER 609		United Kingdom	circa 1937	LexisNexis		6
Drown v Gaumont-British Picture Corporation Ltd	[1937] Ch 402	Court of Chancery	United Kingdom	circa 1937	LexisNexis / Westlaw		16
Esso Petroleum Co Ltd v Ministry of Defence	[1990] 1 Ch 163; [1990] 1 All ER 163; [1989] 3 WLR 1129	Court of Chancery	United Kingdom	circa 1990	LexisNexis / Westlaw		7
George Wimpey & Co Ltd v Inland Revenue Commissioners	[1975] 1 WLR 995		United Kingdom	circa 1975	LexisNexis / Westlaw		6
Hoare & Co, Ld and Reduced, In re	[1904] UKLawRpCh 88; (1904) 2 Ch 208	Court of Chancery	United Kingdom	10 Jun 1904	CommonLII		12
Inchyra (Baron) v Jennings (Inspector of Taxes)	[1966] 1 Ch 37; [1965] 2 All ER 714	Court of Chancery	United Kingdom	circa 1966	LexisNexis / Westlaw		6
Inland Revenue Commissioners v Reid's Trustees	[1949] AC 361; (1949) 30 Tax Cas 431		United Kingdom	circa 1949	LexisNexis / Westlaw		20
Investment Co Ltd v Christopher	[1956] 1 WLR 237		United Kingdom	circa 1956	LexisNexis / Westlaw		11
McMillan Properties Pty Ltd v WC Penfold Ltd	[2001] NSWSC 1173; (2001) 40 ACSR 319	Supreme Court of New South Wales	Australia - New South Wales	11 Dec 2001	AustLII		4
Memec plc v IRC	(1998) 71 Tax Cas 77		United Kingdom	circa 1998			12
Mersey Docks and Harbour Board v Commissioners of Inland Revenue	[1897] UKLawRpKQB 121; (1897) 2 QB 316		United Kingdom	21 Jul 1897	CommonLII		4
Ojsc Oil Co Yugraneft v Abramovich	[2008] EWHC 2613	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		3
Peter Buchanan Ltd v McVey	[1955] AC 516		United Kingdom	circa 1955	LexisNexis / Westlaw		47
Pool v Guardian Investment Trust Co	(1922) 1 KB 347; (1921) 38 TLR 177; 8 Tax Cas 167		United Kingdom	circa 1922	LexisNexis / Westlaw		10
Quayle Munro, Petitioners	[1992] SC 24		United Kingdom - Scotland	circa 1992			3
Rae v Lazard Investment Co Ltd	[1963] UKHL 7; 41 Tax Cas 1; [1963] 1 WLR 555	House of Lords	United Kingdom	10 Apr 1963	BAILII		16
Re Doughty	[1947] Ch 263	Court of Chancery	United Kingdom	circa 1947	LexisNexis / Westlaw		5
Re Duff's Settlements Trusts	[1951] Ch 721; [1951] 1 All ER 869	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw		7
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
Re Turcan	[1888] UKLawRpCh 169; 40 Ch D 5; (1888) 58 LJCh 101		United Kingdom	1 Nov 1888	CommonLII		31
Re VGM Holdings Ltd	[1942] Ch 235; [1942] 1 All ER 224	Court of Chancery	United Kingdom	circa 1942	LexisNexis / Westlaw		48
Society v The Building Societies Commission	(1989) 5 BCC 259		United Kingdom	circa 1989			1