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Andrew v HMRC     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Watts v Revenue and Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2024] UKUT 168	United Kingdom Upper Tribunal	United Kingdom	12 Jun 2024	BAILII
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2022] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2022	BAILII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13
Bretten v Revenue and Customs Commissioners	[2013] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2013	BAILII		2
Audley v HMRC	[2011] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Apr 2011	BAILII		5
Berry v HMRC	[2011] UKUT 81	United Kingdom Upper Tribunal	United Kingdom	25 Feb 2011	BAILII		16
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
Campbell v IRC	[2004] STC (SCD) 396		United Kingdom	circa 2004			20
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
IRC v John Lewis Properties plc	[2002] EWCA Civ 1869; [2003] 2 WLR 1196	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2002	BAILII		6
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Scott v Ricketts	[1967] 2 All ER 1009; [1967] 1 WLR 828		United Kingdom	circa 1967	LexisNexis		3
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Cooper v Stubbs	[1925] 2 KB 753; [1925] All ER 643		United Kingdom	circa 1925	LexisNexis / Westlaw		28
Pearn v Miller	11 Tax Cas 610		United Kingdom	circa 2005			6