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Elizabeth Marsh v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)

[2017] UKFTT 320

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

United Kingdom

19th April, 2017

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Cesena Sulphur Co Ltd v Nicholson	[1876] UKLawRpExch 17; [1874-80] All ER 1102; (1876) 1 Ex D 428; (1876) 1 Tax Cas 88	Court of Exchequer	United Kingdom	2 Feb 1876	CommonLII		44
Drummond v HMRC	[2009] EWCA Civ 608; 79 Tax Cas 793; [2009] BTC 312	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jun 2009	BAILII		10
[2017] Ukftt 0320	[2017] UKFTT 0320	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2017	BAILII		1
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Inland Revenue Commissioners v Blott	(1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497		United Kingdom	circa 1920	LexisNexis / Westlaw		56
Untelrab Ltd v McGregor	[1996] STC (SCD) 1		United Kingdom	circa 1996			10
Swan Brewery Co Ltd v R	[1913] UKLawRpAC 58; [1914] AC 231; 83 LJPC 134; 30 TLR 199; 110 LT 211		United Kingdom	16 Dec 1913	CommonLII		24
Marson v Morton	59 Tax Cas 381		United Kingdom	circa 1914			18
Lionel Simmons Properties Ltd v CIR	(1980) 53 Tax Cas 461		United Kingdom	circa 1980			16

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