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Max Investments Ltd v Commissioners for HM Revenue and Customs 3

[2016] UKFTT 10

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

United Kingdom

21st December, 2015

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Gray v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2016] UKFTT 397	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2016	BAILII
Onyx of Leicester Ltd v Revenue and Customs (VAT - REGISTRATION : Other)	[2017] UKFTT 297	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Apr 2017	BAILII
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
[2016] Ukftt 010	[2016] UKFTT 010	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		1
Gold Coast Selection Trust Ltd v Humphrey (Inspector of Taxes)	[1948] AC 459		United Kingdom	circa 1948	LexisNexis / Westlaw		12
Mansell v HMRC	[2006] STC (SCD) 605		United Kingdom	circa 2006			8
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
Sharkey v Wernher	(1931) 16 Tax Cas 595		United Kingdom	circa 1931			1

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