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

[2024] UKFTT 510
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
6th June, 2024

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 flag 3898
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 flag 1
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 flag 2
Eastman [2016] UKFTT 527 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jul 2016 BAILII flag 4
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 flag 2
Webb [2016] UKFTT 364 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 May 2016 BAILII flag 2
Mariner v HMRC [2013] UKFTT 657 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2013 BAILII flag 7
David Testa v HMRC [2013] UKFTT 151 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Feb 2013 BAILII flag 8
Philip Boughey v HMRC [2012] UKFTT 398 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2012 BAILII flag 7
Hanson v HMRC [2012] UKFTT 314 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2012 BAILII flag 29
David Collis [2011] UKFTT 588 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Sep 2011 BAILII flag 208
RC v GSCC [2011] UKFTT 201 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Apr 2011 BAILII flag 3
Anthony Fane v HMRC [2011] UKFTT 210 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2011 BAILII flag 21
Wald v Revenue and Customs Commissioners [2011] UKFTT 183 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2011 BAILII flag 10
Smith v HMRC [2010] UKFTT 92 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Feb 2010 BAILII flag 2
Tahir Iqbal Khawaja v HMRC [2008] EWHC 1687 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
Rowland v HMRC [2006] UKSPC SPC00548 United Kingdom Special Commissioners of Income Tax United Kingdom 14 Jun 2006 BAILII flag 6
HMRC v Hicks [2020] UKUT 12 United Kingdom Upper Tribunal United Kingdom 14 Jan 2020 BAILII flag 16
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag 301
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
Employee v HMRC [2008] STC (SCD) 688 United Kingdom circa 2008 flag 7

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