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R (on the application of De Silva) v Revenue and Customs Commissioners   flag  13

[2017] UKSC 74; [2017] 1 WLR 4384
United Kingdom Supreme Court
United Kingdom
15th November, 2017

Cases Referring to this Case

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 flag
Edward Cumming Bruce v Revenue and Customs [2022] UKUT 233 United Kingdom Upper Tribunal United Kingdom 24 Aug 2022 BAILII flag
Mark Reid 2) Simon Emblin v Revenue and Customs [2020] UKUT 61 United Kingdom Upper Tribunal United Kingdom 3 Mar 2020 BAILII flag
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 flag
HMRC v Goldsmith [2019] UKUT 325 United Kingdom Upper Tribunal United Kingdom 4 Nov 2019 BAILII flag 6
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 flag 1
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 flag 15
Goldsmith v HMRC [2018] UKFTT 5 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jan 2018 BAILII flag 13
R (Amrolia) v Revenue and Customs Commissioners [2020] EWCA Civ 488; [2020] 1 WLR 4058 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 2020 BAILII flag 2
Knibbs v Revenue and Customs Commissioners [2019] EWCA Civ 1719; [2020] 1 WLR 731 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2019 BAILII flag 7
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 flag 2
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 flag 4
R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners [2017] EWCA Civ 2105; [2018] 1 WLR 3039 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2017 BAILII flag 17

Legislation Cited

Legislation Name Provision
Finance Act 1994 s42, s43

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
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 flag 4
R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners [2017] EWCA Civ 2105; [2018] 1 WLR 3039 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2017 BAILII flag 17
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 flag 11

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