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Gilbert (t/a United Foods v Revenue & Customs 1

[2011] UKFTT 705

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

United Kingdom

3rd November, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CHRISTOPHER THOMSON v Revenue & Customs (Entrepreneurs relief - disposal of partnership property - extended transfer of partnership to new partners)	[2021] UKFTT 453	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2021	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bestway (Holdings) Ltd v Luff	(1998) 70 Tax Cas 512		United Kingdom	circa 1998			7
5 Si 1995/1268	5 SI 1995/1268		United Kingdom	circa 1995			1
Maco Door and Window Hardware (UK) Ltd v HMRC Commissioners	79 Tax Cas 287		United Kingdom				1
Purves (HMIT) v Harrison	73 Tax Cas 390		United Kingdom				1
Barrett (HMIT) v Powell	70 Tax Cas 432		United Kingdom				1
Jarmin (HMIT) v Rawlings	67 Tax Cas 130		United Kingdom				1
Pepper v Daffurn	66 Tax Cas 88		United Kingdom				1
Pepper (HMIT) v Daffurn	66 Tax Cas 68		United Kingdom				1
Mannion v Johnston	61 Tax Cas 598		United Kingdom				2
McGregor (HMIT) v Adcock	51 Tax Cas 692		United Kingdom				1

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