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Sherrington, Waite and Metcalfe v HMRC 1

[2020] UKFTT 128

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

United Kingdom

9th March, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Outram v Revenue and Customs (INCOME TAX - loss relief)	[2021] UKFTT 126	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Apr 2021	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1998	s42

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Outram v Revenue and Customs (INCOME TAX - loss relief)	[2021] UKFTT 126	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Apr 2021	BAILII
Thomson, Mungavin and Worsfold v HMRC	[2018] UKFTT 396	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2018	BAILII		2
Megantic Services Ltd v HMRC	[2013] UKFTT 492	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2013	BAILII		20
Easyair Ltd v Opal Telecom Ltd	[2009] EWHC 339	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		61
First De Sales Ltd Partnership v HMRC	[2018] UKUT 396; [2019] 4 WLR 21	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2018	BAILII		28
Seven Individuals v HMRC	[2017] UKUT 132	United Kingdom Upper Tribunal	United Kingdom	31 Mar 2017	BAILII		9
Royal Borough of Kensington and Chelsea v CD	[2015] UKUT 396	United Kingdom Upper Tribunal	United Kingdom	14 Jul 2015	BAILII		1
IR Commrs v Livingston	(1927) 11 Tax Cas 538; [1927] SC 251		United Kingdom - Scotland	circa 1927			57
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
[1968] 1 WLR 1343	[1968] 1 WLR 1343		United Kingdom	circa 1968	LexisNexis / Westlaw		2
Thomson (Inspector of Taxes) v Gurneville Securities Ltd	[1972] AC 661		United Kingdom	circa 1972	LexisNexis / Westlaw		7
Lewis Emanuel & Son Ltd v White	(1965) 42 Tax Cas 369		United Kingdom	circa 1965			14
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd	[1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281		United Kingdom	circa 1963	LexisNexis / Westlaw		49

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