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Campbell v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX AND INCOME TAX)   flag 

[2023] UKUT 265
United Kingdom Upper Tribunal
United Kingdom
5th November, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Holdings Ltd [2023] UKSC 37 United Kingdom Supreme Court United Kingdom 25 Oct 2023 BAILII flag 3
CPR Commercials Ltd v HMRC [2023] UKUT 61 United Kingdom Upper Tribunal United Kingdom 7 Mar 2023 BAILII flag 5
CF Booth Ltd v HMRC [2022] UKUT 217 United Kingdom Upper Tribunal United Kingdom 9 Aug 2022 BAILII flag 12
Charman v HMRC [2021] EWCA Civ 1804 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Dec 2021 BAILII flag 2
Ingenious Games LLP v HMRC [2021] EWCA Civ 1180 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Aug 2021 BAILII flag 8
HMRC v Tooth [2021] UKSC 17; [2021] 1 WLR 2811 United Kingdom Supreme Court United Kingdom 14 May 2021 BAILII flag 60
OMI Facilities Ltd v Singh [2021] CSOH 45 United Kingdom - Scotland circa 2021 flag 4
Core v HMRC [2020] UKFTT 440 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Oct 2020 BAILII flag 1
Jerome Anderson v HMRC [2018] UKUT 0159 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 2
Auxilium Project Management v HMRC [2016] UKFTT 249 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2016 BAILII flag 73
S v S [2014] EWCA Civ 95 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2014 BAILII flag 9
Morgan v HMRC [2013] UKFTT 181 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2013 BAILII flag 3
Kuehne and Nagel Drinks Logistics Ltd v HMRC [2012] EWCA Civ 34 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jan 2012 BAILII flag 15
Wicks & Johnson v Firth (Inspector of Taxes) [1982] Ch 355 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 9
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132
MacMahon and MacMahon v IRC (1951) 32 Tax Cas 311 United Kingdom circa 1951 flag 3
Wicks v Firth 56 Tax Cas 318 United Kingdom circa 1955 flag 5
Pickford v Quirke 13 Tax Cas 251 United Kingdom circa 1955 flag 11

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