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Ritchie v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)   flag  1

[2017] UKFTT 449
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
24th May, 2017

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Hegarty v HMRC [2018] UKFTT 774 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Dec 2018 BAILII flag 6

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
Rules (Qld)
Taxes Consolidation Act 1997 s118, s255

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
AB (a firm) v HMRC [2007] STC (SCD) 99 United Kingdom circa 2007 flag 19
Atherton v HMRC [2017] UKFTT 831 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Dec 2016 BAILII flag 8
Barker v Baxendale Walker [2016] EWHC 664 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag 5
Batey (HM Inspector of Taxes) v Wakefield 55 Tax Cas 550 United Kingdom flag 1
Bayliss v HMRC [2016] UKFTT 500 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2016 BAILII flag 7
Cansick (Murphy's Executor) v Hochstrasser (H M Inspector of Taxes) (1961) 40 Tax Cas 151 United Kingdom circa 1961 flag 3
Derek William Hankinson [2010] UKUT 361 United Kingdom Upper Tribunal United Kingdom 30 Sep 2010 BAILII flag 7
Gareth Clark v HMRC [2017] UKFTT 392 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 May 2017 BAILII flag 6
Gedir [2016] UKFTT 188 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2016 BAILII flag 5
Green v CIR 56 Tax Cas 10 United Kingdom circa 1961 flag 2
Hanson v HMRC [2012] UKFTT 314 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2012 BAILII flag 29
Ingenious Games v HMRC [2015] UKUT 105 United Kingdom Upper Tribunal United Kingdom 5 Mar 2015 BAILII flag 15
Markey (HM Inspector of Taxes) v Sanders 60 Tax Cas 245 United Kingdom circa 1961 flag 2
Methuen-Campbell v Walters [1979] QB 525; [1979] 1 All ER 606 United Kingdom circa 1979 LexisNexis / Westlaw flag 55
R v Special Commissioners of Income Tax (ex parte Rogers) (1972) 48 Tax Cas 46 United Kingdom circa 1972 flag 1
Re Newhill Compulsory Purchase Order [1938] 2 All ER 163 United Kingdom circa 1938 LexisNexis flag 6
Ritchie v Revenue and Customs (PROCEDURE : Other) [2016] UKFTT 509 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jul 2016 BAILII flag 1
Secretary of State for the Environment, Transport & the Regions v Skerritts of Nottingham Ltd [2000] EWCA Civ 60 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Feb 2000 BAILII flag 1
HMRC v Tower MCashback LLP 1 [2008] EWHC 2387 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 4
Williams (HM Inspector of v Merrylees 60 Tax Cas 296 United Kingdom circa 2000 flag 2
64 Tax Cas 567 64 Tax Cas 567 United Kingdom circa 2000 flag 1
150 Page 7 150 Page 7 United Kingdom circa 2000 flag 1

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