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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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