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A v HMRC     13

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Wardle v Revenue and Customs (Capital gains tax - Entrepreneurs' Relief (later titled Business Asset Disposal Relief) whether commenced trading)	[2024] UKFTT 543	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jun 2024	BAILII
L v Revenue and Customs (APPLICATION FOR ANONYMITY - test to be applied - sever financial loss)	[2024] UKFTT 401	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2024	BAILII
HMRC v The Taxpayer	[2024] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	10 Jan 2024	BAILII		2
HFFX LLP v HMRC	[2023] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	20 Mar 2023	BAILII		2
Wardle v Revenue and Customs (CAPITAL GAINS TAX - 'Entrepreneurs' relief)	[2021] UKFTT 124	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2021	BAILII		1
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)	[2021] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2021	BAILII
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
JK v HMRC	[2019] UKFTT 411	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jun 2019	BAILII		3
Clarke v Revenue and Customs (PROCEDURE : Other)	[2018] UKFTT 123	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2018	BAILII
Andrea v Revenue and Customs (PROCEDURE : application for hearing in private)	[2017] UKFTT 850	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Dec 2016	BAILII
Martin Clunes	[2017] UKFTT 204	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2016	BAILII		2
Chan v Revenue & Customs	[2014] UKFTT 256	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Mar 2014	BAILII		4
Cuco v HMRC	[2013] UKFTT 121	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2013	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pink Floyd Music Ltd v EMI Records Ltd	[2010] EWCA Civ 1429	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2010	BAILII		68
Red Discretionary Trustees v Inspector of Taxes	[2004] STC (SCD) 132		United Kingdom	circa 2004			1
Businessman v Inspector of Taxes	[2003] STC (SCD) 403		United Kingdom	circa 2003			1