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

[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
[2017] Ukftt 0320 [2017] UKFTT 0320 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2017 BAILII flag 1
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 flag 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 flag 10
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 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 flag 56
Lionel Simmons Properties Ltd v CIR (1980) 53 Tax Cas 461 United Kingdom circa 1980 flag 16
Marson v Morton 59 Tax Cas 381 United Kingdom circa 1980 flag 18
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 flag 24
Untelrab Ltd v McGregor [1996] STC (SCD) 1 United Kingdom circa 1996 flag 10

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