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Hymanson v HMRC     2

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Executors of the Estate of David Harrison (Deceased) v HMRC	[2020] UKFTT 68	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2020	BAILII		1
Wesley v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust)	[2019] UKFTT 259	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Apr 2019	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Wesley v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust)	[2019] UKFTT 259	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Apr 2019	BAILII
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
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
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
Pitt v Holt	[2013] UKSC 26; [2013] 2 AC 108; [2013] 3 All ER 429; [2013] 2 WLR 1200; [2013] WTLR 977	United Kingdom Supreme Court	United Kingdom	9 May 2013	BAILII		148
Lobler v HMRC	[2015] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	26 Mar 2015	BAILII		12