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George v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Kunicki v Hayward	[2016] EWHC 3199	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII		1
Bottrill v Harling	[2015] EWCA Civ 564	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jun 2015	BAILII		3
Lobler v HMRC	[2015] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	26 Mar 2015	BAILII		12
HSP Financial Planning v HMRC	[2011] UKFTT 106	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2011	BAILII		4
HR Trustees Ltd v Wembley Plc	[2011] EWHC 2974	High Court of England and Wales	United Kingdom - England and Wales	circa 2011	BAILII		3
North Eastern Properties Ltd v Coleman	[2010] EWCA Civ 277; [2010] 1 WLR 2715	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Mar 2010	BAILII		19
Midtown Ltd v City of London Real Property Co	[2005] EWHC 33	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII		2
Jerome v Kelly (Inspector of Taxes)	[2004] UKHL 25; [2004] 2 All ER 835; [2005] IP & T 211; [2005] RPC 10; [2004] 1 WLR 1409; [2004] All ER (D) 168; [2004] STI 1201; [2004] WTLR 681; [2005] HRLR 38; [2005] UKHRR 939; [2004] BTC 176; 76 Tax Cas 147; [2005] 2 AC 738	House of Lords	United Kingdom	13 May 2004	BAILII		54
Drake Insurance plc and Alexander Howden Holdings plc v The Orion Insurance Co plc	[1999] EWHC 286	High Court of England and Wales	United Kingdom - England and Wales	circa 1999	BAILII		1
Horrocks v Forray	[1975] EWCA Civ 9; [1976] 1 All ER 737; [1976] 1 WLR 230	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Nov 1975	BAILII		20
Oughtred v Inland Revenue Commissioners	[1959] UKHL 3; [1960] AC 206; [1959] 3 All ER 623	House of Lords	United Kingdom	4 Nov 1959	BAILII		55
Hillas & Co Ltd v Arcos Ltd	[1932] UKHL 2; [1932] All ER 494; (1932) 147 LT 503; (1932) 38 Com Cas 23; (1932) 43 Lloyds Rep 359	House of Lords	United Kingdom	5 Jul 1932	BAILII		475
Lindsay Petroleum Co v Hurd	[1874] UKPC 2; LR 5 PC 22	Privy Council	United Kingdom	20 Jan 1874	BAILII		3
Walsh v Lonsdale	[1882] UKLawRpCh 85; (1882) 21 Ch D 9; 46 LT 858; (1881) 51 All ER Rep Ext 1690; 52 LJCh 2		United Kingdom	29 Mar 1882	CommonLII		281
Luke v South Kensington Hotel Co	[1879] UKLawRpCh 96; (1879) 11 Ch D 121	Court of Chancery	United Kingdom	6 Mar 1879	CommonLII		56
Odessa Tramways Co v Mendel	[1878] UKLawRpCh 77; (1878) 8 Ch D 235	Court of Chancery	United Kingdom	23 Feb 1878	CommonLII		7
Fothergill v Rowland	[1873] UKLawRpEq 157; LR 17 Eq 132		United Kingdom	4 Nov 1873	CommonLII		16
Ogden v Fossick	[1862] EngR 1142; 45 ER 1249; (1862) 4 De GF & J 426	Court of Chancery	United Kingdom	circa 1862	CommonLII		6
Stilk v Myrick	(1809) 170 ER 1168		United Kingdom	circa 1809	CommonLII		18
Edwards v Skyways Ltd	[1964] 1 All ER 494; [1964] 1 WLR 349		United Kingdom	circa 1964	LexisNexis		91
Neville v Wilson	[1997] Ch 144	Court of Chancery	United Kingdom	circa 1997	LexisNexis / Westlaw		17
National Westminster Bank Plc v Inland Revenue Commissioners	[1995] 1 AC 119; 67 Tax Cas 1		United Kingdom	circa 1995	LexisNexis / Westlaw		25
Walford v Miles	[1992] 2 AC 128; [1992] 1 All ER 453; [1992] 2 WLR 174; [1992] ANZ Conv R 207		United Kingdom	circa 1992	LexisNexis / Westlaw		209
Williams v Roffey Bros & Nicholls (Contractors) Ltd	[1991] 1 QB 1		United Kingdom	circa 1991	LexisNexis / Westlaw		1
Dews v National Coal Board	[1988] AC 1; [1987] 2 All ER 545; [1987] IRLR 330; [1987] ICR 602; [1987] 3 WLR 38		United Kingdom	circa 1988	LexisNexis / Westlaw		17
Price v Strange	[1978] Ch 337	Court of Chancery	United Kingdom	circa 1978	LexisNexis / Westlaw		32
Warmington v Miller	[1973] QB 877		United Kingdom	circa 1973	LexisNexis / Westlaw		14
Orion Insurance Co Plc v Sphere Drake Insurance Plc	[1990] 1 Lloyds Rep 465		United Kingdom	circa 1990	Westlaw		7
Zakhem International Construction Ltd v Nippon Kokan KK	[1987] Lloyds Rep 596		United Kingdom	circa 1987	Westlaw		1
Zim Properties v Proctor (Inspector of Taxes)	(1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68		United Kingdom	circa 1984			22
Grant v Lapid Developments Ltd	[1996] BCC 410		United Kingdom	circa 1996			1
Harnett v Yielding	2 Sch & Lef 549	Court of Chancery	Republic of Ireland	circa 2005			26