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Wesley v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust)    

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
Hymanson v HMRC	[2018] UKFTT 667	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Nov 2018	BAILII		2
Lobler v HMRC	[2015] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	26 Mar 2015	BAILII		12
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
Smallwood v HMRC	[2010] EWCA Civ 778; (2010) 80 Tax Cas 536	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Jul 2010	BAILII		23
Royal Bank of Scotland v Etridge (No 2)	[2001] UKHL 44; [2002] 2 AC 773; [2001] 4 All ER 449; [2002] 1 Lloyds Rep 343; [2002] 1 P & CR DG14; [2001] 3 WLR 1021; [2001] 2 All ER (Comm) 1061; [2001] Fam Law 880	House of Lords	United Kingdom	11 Oct 2001	BAILII		466
Saunders v Anglia Building Society	[1970] UKHL 5; [1971] AC 1004; [1970] 3 All ER 961; [1970] 2 WLR 1078	House of Lords	United Kingdom	9 Nov 1970	BAILII		339