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Max Investments Ltd v Commissioners for HM Revenue and Customs 3

[2016] UKFTT 10

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

21st December, 2015

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
Onyx of Leicester Ltd v Revenue and Customs (VAT - REGISTRATION : Other)	[2017] UKFTT 297	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Apr 2017	BAILII
Gray v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2016] UKFTT 397	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2016	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
[2016] Ukftt 010	[2016] UKFTT 010	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		1
Sharkey v Wernher	(1931) 16 Tax Cas 595		United Kingdom	circa 1931			1
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
Onyx of Leicester Ltd v Revenue and Customs (VAT - REGISTRATION : Other)	[2017] UKFTT 297	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Apr 2017	BAILII
Gray v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2016] UKFTT 397	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2016	BAILII

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