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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Hargreaves v HMRC | [2022] UKUT 34 | United Kingdom Upper Tribunal | United Kingdom | 11 Feb 2022 | BAILII |
|
 5 |
| Hicks v HMRC | [2018] UKFTT 22 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2018 | BAILII |
|
5 |
| Carter v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments) | [2020] UKFTT 179 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Apr 2020 | BAILII |
|
3 |
| Janet Addo v HMRC | [2018] UKFTT 530 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Sep 2018 | BAILII |
|
3 |
| Cooke v HMRC | [2017] UKFTT 844 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Nov 2017 | BAILII |
|
3 |
| David Stephen Sanderson v Revenue & Customs | [2012] UKFTT 207 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Feb 2012 | BAILII |
|
2 |
| ELAINE CURTIS v Revenue & Customs (INCOME TAX Part 4 Finance Act 2004 pension fund whether unauthorised member payment) | [2022] UKFTT 172 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jun 2022 | BAILII |
|
1 |
| Thomas William Good v Revenue and Customs | [2021] UKUT 281 | United Kingdom Upper Tribunal | United Kingdom | 18 Nov 2021 | BAILII |
|
1 |
| Odey Asset Management LLP v HMRC | [2021] UKFTT 31 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2021 | BAILII |
|
1 |
| Morgan v Revenue And Customs (CAPITAL GAINS TAX - whether a disposal by constructive trust) | [2024] UKFTT 565 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2024 | BAILII |
|
|
| Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme) | [2021] UKFTT 54 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Feb 2021 | BAILII |
|
|
| Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading) | [2020] UKFTT 227 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 May 2020 | BAILII |
|
|
| Lo v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) | [2018] UKFTT 605 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Oct 2018 | BAILII |
|
|
| NP, Re Leave to Appeal a Decision of The Upper Tribunal (Tax and Chancery Chamber) | [2017] ScotCS CSIH_3 | Scottish Court of Session | United Kingdom - Scotland | 24 Jan 2017 | BAILII |
|
|
| Clark v Turnbull | [2017] ScotCS CSOH_4 | Scottish Court of Session | United Kingdom - Scotland | 6 Jan 2017 | BAILII |
|
|
| Silvester v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) | [2015] UKFTT 532 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Oct 2015 | BAILII |
|
|
| Brown v Revenue & Customs | [2012] UKFTT 425 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jun 2012 | BAILII |
|
|
| Legislation Name | Provision |
| Finance Act 1995 | s18, s152 |
| Finance Act 1998 | s42, s74, s111 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Thomas William Good v Revenue and Customs | [2021] UKUT 281 | United Kingdom Upper Tribunal | United Kingdom | 18 Nov 2021 | BAILII |
|
1 |
| Odey Asset Management LLP v HMRC | [2021] UKFTT 31 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2021 | BAILII |
|
1 |
| Lansdowne | [2010] EWHC 2582 | High Court of England and Wales | United Kingdom - England and Wales | circa 2010 | BAILII |
|
1 |
| [2010] Ewhc 2582 | [2010] EWHC 2582 | High Court of England and Wales | United Kingdom - England and Wales | circa 2010 | BAILII |
|
1 |
| (1900) 4 Tax Cas 221 |
|
United Kingdom | circa 1900 |
|
1 |
||
| Morgan v Revenue And Customs (CAPITAL GAINS TAX - whether a disposal by constructive trust) | [2024] UKFTT 565 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2024 | BAILII |
|
|
| Contractor v Revenue & Customs (INCOME TAX - discovery assessment - tax avoidance scheme) | [2021] UKFTT 54 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Feb 2021 | BAILII |
|
|
| Medical Defence Union Ltd v Revenue & Customs (CORPORATION TAX - mutual trading) | [2020] UKFTT 227 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 May 2020 | BAILII |
|
|
| Lo v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) | [2018] UKFTT 605 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Oct 2018 | BAILII |
|
|
| NP, Re Leave to Appeal a Decision of The Upper Tribunal (Tax and Chancery Chamber) | [2017] ScotCS CSIH_3 | Scottish Court of Session | United Kingdom - Scotland | 24 Jan 2017 | BAILII |
|
|
| Clark v Turnbull | [2017] ScotCS CSOH_4 | Scottish Court of Session | United Kingdom - Scotland | 6 Jan 2017 | BAILII |
|
|
| Silvester v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) | [2015] UKFTT 532 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Oct 2015 | BAILII |
|
|
| Brown v Revenue & Customs | [2012] UKFTT 425 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jun 2012 | BAILII |
|
|