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Cox v Revenue and Customs (CAPITAL GAINS TAX - invalid claim for Business Asset Disposal Relief/Entrepreneurs Relief)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3898
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
David Collis	[2011] UKFTT 588	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Sep 2011	BAILII		208
Hanson v HMRC	[2012] UKFTT 314	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2012	BAILII		29
Anthony Fane v HMRC	[2011] UKFTT 210	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Mar 2011	BAILII		21
HMRC v Hicks	[2020] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2020	BAILII		16
Wald v Revenue and Customs Commissioners	[2011] UKFTT 183	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Mar 2011	BAILII		10
David Testa v HMRC	[2013] UKFTT 151	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Feb 2013	BAILII		8
Mariner v HMRC	[2013] UKFTT 657	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Oct 2013	BAILII		7
Philip Boughey v HMRC	[2012] UKFTT 398	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Jun 2012	BAILII		7
Employee v HMRC	[2008] STC (SCD) 688		United Kingdom	circa 2008			7
Rowland v HMRC	[2006] UKSPC SPC00548	United Kingdom Special Commissioners of Income Tax	United Kingdom	14 Jun 2006	BAILII		6
Eastman	[2016] UKFTT 527	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jul 2016	BAILII		4
RC v GSCC	[2011] UKFTT 201	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Apr 2011	BAILII		3
Carrasco v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)	[2016] UKFTT 731	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Oct 2016	BAILII		2
Paul Ronald Steady v Revenue and Customs Commissioners	[2016] UKFTT 473	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2016	BAILII		2
Webb	[2016] UKFTT 364	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 May 2016	BAILII		2
Smith v HMRC	[2010] UKFTT 92	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2010	BAILII		2
Miller v Revenue and Customs (Income Tax/Corporation Tax : Penalty)	[2016] UKFTT 801	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Nov 2016	BAILII		1
Tahir Iqbal Khawaja v HMRC	[2008] EWHC 1687	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1