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MARK CAMPBELL v Revenue & Customs (CAPITAL GAINS TAX - Whether dwelling houses were purchased as part of a trade or venture)   flag 

[2022] UKFTT 46
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
8th February, 2022

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Brutus v Cozens [1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799 House of Lords United Kingdom 19 Jul 1972 BAILII flag 344
David Morgan v HMRC [2013] UKFTT 2596 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2013 BAILII flag 1
Fox v Stirk [1970] 2 QB 463 United Kingdom circa 1970 LexisNexis / Westlaw flag 56
Hull City (Tigers) Ltd v HMRC [2017] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2017 BAILII flag 5
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
MacMahon and MacMahon v IRC (1951) 32 Tax Cas 311 United Kingdom circa 1951 flag 3
Marson v Morton [1986] 1 WLR 1343 United Kingdom circa 1986 LexisNexis / Westlaw flag 25
Moschi v Kelly (HMIT) [1952] Tax Cas 442 United Kingdom circa 1952 flag 2
Pickford v Quirke 13 Tax Cas 251 United Kingdom circa 1928 flag 11
Piers Moore v HMRC [2013] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2013 BAILII flag 2
Rutledge v The Commissioners of Inland Revenue 14 Tax Cas 490; [1929] SC 379 United Kingdom - Scotland circa 1929 flag 22
Susan Bradley v HMRC [2013] UKFTT 131 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Feb 2013 BAILII flag 2
T Haythornwaite & Sons v Kelly (HM Inspector of Taxes) (1927) 11 Tax Cas 657 United Kingdom circa 1927 flag 84
Taylor v Good (Inspector of Taxes) [1974] 1 WLR 556 United Kingdom circa 1974 LexisNexis / Westlaw flag 8
Wisdom v Chamberlain [1969] 1 All ER 332; [1969] 1 WLR 275; 45 Tax Cas 92 United Kingdom circa 1969 LexisNexis flag 17

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