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Smith v HMRC 2

[2010] UKFTT 92

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

United Kingdom

24th February, 2010

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Cox v Revenue and Customs (CAPITAL GAINS TAX - invalid claim for Business Asset Disposal Relief/Entrepreneurs Relief)	[2024] UKFTT 510	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2024	BAILII
Wald v Revenue and Customs Commissioners	[2011] UKFTT 183	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Mar 2011	BAILII		10

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Gallagher v Jones	1990 3S Tax Cas 537		United Kingdom	circa 1990			2
Johnson v WS Try Ltd	27 Tax Cas 167		United Kingdom				8
JP Hall & Co Ltd v Commissioners of Inland Revenue	12 Tax Cas 382		United Kingdom				5
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19
Parkin v Cattell	48 Tax Cas 462		United Kingdom	circa 1971			5
Willingale (HM Inspector of Taxes) v International Commercial Bank Ltd	(1978) 52 Tax Cas 242		United Kingdom	circa 1978			6
2 The Lawyer 11	2 The Lawyer 11	The Lawyer	India - Tamil Nadu	circa 1978	LexisNexis		1

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