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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Murphy v Revenue and Customs (INCOME TAX - relief for losses on disposal of shares) | [2024] UKFTT 537 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Jun 2024 | BAILII |
|
 |
| Edward Cumming Bruce v Revenue and Customs | [2022] UKUT 233 | United Kingdom Upper Tribunal | United Kingdom | 24 Aug 2022 | BAILII |
|
|
| R (Amrolia) v Revenue and Customs Commissioners |
[2020] EWCA Civ 488; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 Apr 2020 | BAILII |
|
2 |
| Mark Reid 2) Simon Emblin v Revenue and Customs | [2020] UKUT 61 | United Kingdom Upper Tribunal | United Kingdom | 3 Mar 2020 | BAILII |
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|
| Grinyer v Revenue & Customs (INCOME TAX - interaction of TMA and ITA) | [2020] UKFTT 64 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Feb 2020 | BAILII |
|
|
| HMRC v Goldsmith | [2019] UKUT 325 | United Kingdom Upper Tribunal | United Kingdom | 4 Nov 2019 | BAILII |
|
6 |
| Knibbs v Revenue and Customs Commissioners |
[2019] EWCA Civ 1719; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Oct 2019 | BAILII |
|
7 |
| Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs | [2019] UKFTT 408 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2019 | BAILII |
|
1 |
| Amrolia, R (on the application of) v HM Revenue & Customs | [2018] EWHC 1688 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 4 Jul 2018 | BAILII |
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2 |
| Patel and Patel v Revenue and Customs Commissioners | [2018] UKFTT 185 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Apr 2018 | BAILII |
|
15 |
| Knibbs v Revenue and Customs Commissioners | [2018] EWHC 136 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 7 Feb 2018 | BAILII |
|
4 |
| Goldsmith v HMRC | [2018] UKFTT 5 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Jan 2018 | BAILII |
|
13 |
| R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners |
[2017] EWCA Civ 2105; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 12 Dec 2017 | BAILII |
|
17 |
| Legislation Name | Provision |
| Finance Act 1994 | s42, s43 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| R (on the application of De Silva) v Revenue and Customs Comrs | [2016] EWCA Civ 40 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 2 Feb 2016 | BAILII |
|
11 |
| HMRC v Cotter |
[2013] UKSC 69; |
United Kingdom Supreme Court | United Kingdom | 6 Nov 2013 | BAILII |
|
40 |
| 2 Act 1992 |
|
United Kingdom | circa 1992 |
|
36 |