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Oriel Developments Ltd v Revenue & Customs (CORPORATION TAX - Claim for chargeable gains rollover relief)

[2019] UKFTT 503

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

United Kingdom

2nd August, 2019

Legislation Cited

Legislation Name	Provision
Rules (Qld)	s21, s24, s155, s222, s226

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Cenlon Finance Co Ltd v Ellwood	[1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176		United Kingdom	circa 1962	LexisNexis / Westlaw		52
HMRC v Cotter	[2013] UKSC 69; [2013] 1 WLR 3514	United Kingdom Supreme Court	United Kingdom	6 Nov 2013	BAILII		40
HMRC v Tooth	[2019] EWCA Civ 826	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 May 2019	BAILII		32
HMRC v Raymond Tooth	[2018] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2018	BAILII		32
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
Anderson v HMRC	[2018] UKUT 159	United Kingdom Upper Tribunal	United Kingdom	17 May 2018	BAILII		24
Atherton v HMRC	[2019] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2019	BAILII		15
Elder v HMRC	[2014] UKFTT 728	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jul 2014	BAILII		7
Vieira v Revenue and Customs Commissioners	[2017] EWHC 936; [2017] EWHC 936 (Ch); [2017] 4 WLR 86	High Court of England and Wales	United Kingdom - England and Wales	28 Apr 2017	BAILII		4
Goldshine Trade Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2018] UKFTT 601	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Oct 2018	BAILII		2
Gordon v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme)	[2018] UKFTT 307	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2018	BAILII		2
Kirby v Thorn EMI	(1986) 1 WLR 851		United Kingdom	circa 1986	LexisNexis / Westlaw		2
Bye v Coren	60 Tax Cas 116		United Kingdom	circa 2018			2
Revenue and Customs v Benham (Specialist Cars) Ltd (CORPORATION TAX : business assets roll-over relief)	[2017] UKUT 389	United Kingdom Upper Tribunal	United Kingdom	11 Oct 2017	BAILII		1
PC Clarke v The Commissioners for Her Majesty s Revenue and Customs	[2009] STC (SCD) 278		United Kingdom	circa 2009			1
Lord Advocate v McKenna	61 Tax Cas 688		United Kingdom	circa 2017			1

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