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Reeves v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2011] Ecr i-8115	[2011] ECR I-8115		Europe	circa 2011			1
A	[2007] EUECJ C-101/05; [2007] ECR I-11531	Court of Justice of the European Communities	Europe	18 Dec 2007	BAILII		31
A and B	[2007] ECR I-3871		Europe	circa 2007			6
Abdulaziz, Cabales and Balkandali v United Kingdom	[1985] ECHR 7; (1985) 7 EHRR 471; 81 ILR 139	European Court of Human Rights	Europe	28 May 1985	BAILII		254
Aluguer Lda v Fazenda Publica (Case C-282/12)	[2013] All ER (D) 114		United Kingdom	circa 2013	LexisNexis		1
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Belgian Linguistic Case (No 2)	[1968] ECHR 3; (1968) 1 EHRR 252	European Court of Human Rights	Europe	23 Jul 1968	BAILII		119
Commission v Portugal	[2010] ECR I-11241		Europe	circa 2010			7
Fidium Finanz	[2006] EUECJ C-452/04; [2007] All ER (EC) 239; [2007] 1 CMLR 15; [2006] ECR I-9521	Court of Justice of the European Communities	Europe	3 Oct 2006	BAILII		34
FII Group Litigation v HMRC (No 3) (Case C-35/11)	[2013] Ch 341	Court of Chancery	United Kingdom	circa 2013	LexisNexis / Westlaw		1
Fii Group Litigation v HMRC (No 3) Ecli:eu:c:2012:707	[2013] Ch 431	Court of Chancery	United Kingdom	circa 2013	LexisNexis / Westlaw		11
Floor v Davis	[1980] AC 695; (1979) 2 All ER 677		United Kingdom	circa 1980	LexisNexis / Westlaw		46
Geurts and Vogten	[2007] ECR I-9325		Europe	circa 2007			5
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII		591
Glaxo Wellcome	[2009] ECR I-8591		Europe	circa 2009			12
Haribo Lakritzen Hans Riegel and Ö sterreichische Salinen	[2011] ECR I-305		Europe	circa 2011			6
Hentrich v France	[1994] ECHR 29; (1994) 18 EHRR 440	European Court of Human Rights	Europe	22 Sep 1994	BAILII		26
Holb ö ck	[2007] EUECJ C-157/05; [2007] ECR I-4051	Court of Justice of the European Communities	Europe	24 May 2007	BAILII		28
Idryma Typou	[2010] ECR I-10161		Europe	circa 2010			6
Inco Europe Ltd v First Choice Distribution (a firm)	[2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55	House of Lords	United Kingdom	9 Mar 2000	BAILII		315
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
International Transport Roth GmbH v Secretary of State for the Home Department	[2002] EWCA Civ 158; [2003] QB 728; [2002] 3 WLR 344; [2002] All ER (D) 325; [2002] HRLR 31	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2002	BAILII		248
James v United Kingdom	[1986] ECHR 2; (1986) 8 EHRR 123	European Court of Human Rights	Europe	21 Feb 1986	BAILII		270
Lasertec	[2007] EUECJ C-492/04; [2007] 3 CMLR 5; [2007] ECR I-3775	Court of Justice of the European Communities	Europe	10 May 2007	BAILII		7
Luke v Inland Revenue Commissioners	[1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630		United Kingdom	circa 1963	LexisNexis / Westlaw		88
Marianne Scheunemann v Finanzamt Bremerhaven	[2012] EUECJ C-31/11	Court of Justice of the European Communities	Europe	19 Jul 2012	BAILII		1
National and Provincial Building Society v United Kingdom	[1997] ECHR 87; (1998) 25 EHRR 127	European Court of Human Rights	Europe	23 Oct 1997	BAILII		70
O'Flynn	[1996] EUECJ C-237/94; [1996] All ER (EC) 541; [1996] ECR I-2617	Court of Justice of the European Communities	Europe	23 May 1996	BAILII		34
R (on application of St Matthews (West) Ltd & Others v HM Treasury	[2014] EWHC 1848	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		1
R Sz v Hungary	[2013] ECHR 41838/11	European Court of Human Rights	Europe	circa 2013	BAILII		4
R v a (No 2)	[2001] UKHL 25; [2002] 1 AC 45; [2001] 3 All ER 1; [2001] 2 WLR 1546; (2001) 2 Cr App R 351; (2001) 165 JP 609; 11 BHRC 225; [2001] UKHRR 825; [2001] HRLR 48; (2001) 165 JPN 750	House of Lords	United Kingdom	circa 2001	BAILII		243
R v DPP; Ex parte Kebilene	[1999] UKHL 43; [2000] 2 AC 326; [1999] 4 All ER 801; [1999] 3 WLR 972; [2000] Crim LR 486; [2000] 1 Cr App R 275	House of Lords	United Kingdom	28 Oct 1999	BAILII		388
R Huitson v HMRC	[2010] EWHC 97	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		1
Scheunemann v Finanzamt Bremerhaven (Case C-31/11)	[2012] 3 CMLR 1228		Europe	circa 2012			1
Stec v United Kingdom	(2006) 43 EHRR 1017	European Court of Human Rights	Europe	circa 2006			51
Test Claimants in the CFC and Dividend Group Litigation	[2008] ECR I-2875; [2008] 2 CMLR 53		Europe	circa 2008			9
Test Claimants in the Thin Cap Group Litigation	[2007] ECR I-2107		Europe	circa 2007			46
Trummer and Mayer	[1999] ECR I-1661		Europe	circa 1999			52
Wilson v First County Trust Ltd (No 2)	[2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33	House of Lords	United Kingdom	10 Jul 2003	BAILII		412
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
Yvon Welte v Finanzamt Velbert	[2013] EUECJ C-181/12	Court of Justice of the European Communities	Europe	17 Oct 2013	BAILII		1