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M Group Holdings Ltd v Revenue & Customs (substantial shareholding exemption)   flag 

[2021] UKFTT 69
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
12th March, 2021

Legislation Cited

Legislation Name Provision
Finance Act 1965 s24
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2013 BAILII flag 54
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315
[1995] 1 AC 148 [1995] 1 AC 148 United Kingdom circa 1995 LexisNexis / Westlaw flag 51
Western Bank Ltd v Schindler [1977] Ch 1; [1976] 3 WLR 341 Court of Chancery United Kingdom circa 1977 LexisNexis / Westlaw flag 90
Mangin v Comr of Inland Revenue [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88

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