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Warshaw v Revenue & Customs (PROCEDURE : Capital Gains Tax - Entrepreneurs' relief - Whether - personal Co-) 1

[2019] UKFTT 268

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

United Kingdom

24th April, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs v Stephen Warshaw	[2020] UKUT 366	United Kingdom Upper Tribunal	United Kingdom	23 Dec 2020	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1973	s28

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bielckus & Others v HMRC	[2016] UKFTT 271	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2016	BAILII		2
HMRC v Trigg	[2016] UKUT 165	United Kingdom Upper Tribunal	United Kingdom	2 Apr 2016	BAILII		12
Salomon v Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1

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