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

[2018] UKFTT 342
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
23rd June, 2018

Legislation Cited

Legislation Name Provision
Finance Act 1965

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
Perrin v HMRC [2018] UKUT 156; [2018] BTC 513 United Kingdom Upper Tribunal United Kingdom 14 May 2018 BAILII flag 305
Crabtree v Hinchcliffe [1971] 3 All ER 967 United Kingdom circa 1971 LexisNexis flag 246
Barrett v HMRC [2015] UKFTT 329 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jul 2015 BAILII flag 67
Hesketh v HMRC [2017] UKFTT 871; [2018] Tax Cas 06266 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2017 BAILII flag 53
Hart [2018] UKFTT 207 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2018 BAILII flag 17
HMRC v Bosher [2013] UKUT 1479 United Kingdom Upper Tribunal United Kingdom circa 2013 BAILII flag 16

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