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Bhiki v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Disposal)   flag 

[2020] UKFTT 243
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th May, 2020

Legislation Cited

Legislation Name Provision
Finance Act 1965 s19

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hull City (Tigers) Ltd v HMRC [2017] UKFTT 629 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2017 BAILII flag 5
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
Kalron Foods Ltd v HMRC [2007] EWHC 695 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag
Jerome v Kelly (Inspector of Taxes) [2004] UKHL 25; [2004] 2 All ER 835; [2005] IP & T 211; [2005] RPC 10; [2004] 1 WLR 1409; [2004] All ER (D) 168; [2004] STI 1201; [2004] WTLR 681; [2005] HRLR 38; [2005] UKHRR 939; [2004] BTC 176; 76 Tax Cas 147; [2005] 2 AC 738 House of Lords United Kingdom 13 May 2004 BAILII flag 54
Ali v Khan [2002] EWCA Civ 974 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Jul 2002 BAILII flag 8
Gillett v Holt [2000] EWCA Civ 66; [2000] 2 All ER 289; [2000] Fam Law 714; [2000] 3 WLR 815; (2000) 80 P & CR D3; [2000] WTLR 195 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Mar 2000 BAILII flag 42
Yaxley v Gotts [1999] EWCA Civ 3006; [2000] 1 All ER 711; [1999] 3 WLR 1217; (2000) 79 P & CR 91; [1999] 2 EGLR 181; [1999] Fam Law 700; [2000] 1ALL ER 711 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Jun 1999 BAILII flag 21
Paragon Finance plc v DB Thakerar & Co [1998] EWCA Civ 1249; [1999] 1 All ER 400 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jul 1998 BAILII flag 485
Lloyds Bank plc v Rosset [1990] UKHL 14; [1991] 1 AC 107; [1990] 1 All ER 1111; [1990] 2 WLR 867 House of Lords United Kingdom 29 Mar 1990 BAILII flag 276
Aberdeen Construction Group Ltd v Inland Revenue Commissioners [1978] AC 885; [1978] 1 All ER 962 United Kingdom circa 1978 LexisNexis / Westlaw flag 36
Johnson v Scott (1978) 52 Tax Cas 383 United Kingdom circa 1978 flag 35
Cowcher v Cowcher [1972] 1 All ER 943; [1972] 1 WLR 425 United Kingdom circa 1972 LexisNexis flag 50
Carl Zeiss Stiftung v Herbert Smith & Co (No 2) [1969] 2 Ch 276; [1969] 2 All ER 367; [1969] 2 WLR 427 Court of Chancery United Kingdom circa 1969 LexisNexis / Westlaw flag 97
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136
Bannister v Bannister [1948] 2 All ER 133; [1948] WN 261 United Kingdom circa 1948 LexisNexis flag 2
Marlborough (Duke of), In re; Davis v Whitehead [1894] UKLawRpCh 30; [1894] 2 Ch 133 Court of Chancery United Kingdom 20 Feb 1894 CommonLII flag 30
Rayner v Preston [1868] UKLawRpEq 26; 5 Eq 227; 18 Ch D 1 Court of Chancery United Kingdom 8 Feb 1868 CommonLII flag 60
Haigh v Kaye LR 7 Ch 473 Court of Chancery United Kingdom circa 2005 LexisNexis / Westlaw flag 3

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