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Revenue and Customs v Stephen Warshaw

[2020] UKUT 366

United Kingdom Upper Tribunal

United Kingdom

23rd December, 2020

Legislation Cited

Legislation Name	Provision
Finance Act 1938
Finance Act 1973	s28

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
[2020] Ukut 0366	[2020] UKUT 0366	United Kingdom Upper Tribunal	United Kingdom	circa 2020	BAILII		1
Warshaw v Revenue & Customs (PROCEDURE : Capital Gains Tax - Entrepreneurs' relief - Whether - personal Co-)	[2019] UKFTT 268	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Apr 2019	BAILII		1
HMRC v Michael and Elizabeth McQuillan	[2017] UKUT 344	United Kingdom Upper Tribunal	United Kingdom	6 Sep 2017	BAILII		5
HMRC v Trigg	[2016] UKUT 165	United Kingdom Upper Tribunal	United Kingdom	2 Apr 2016	BAILII		12
Bielckus & Others v HMRC	[2016] UKFTT 271	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2016	BAILII		2
Castledine v HMRC	[2016] UKFTT 145	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Mar 2016	BAILII		2
Canada Safeway Ltd v IRC	[1973] 1 Ch 374	Court of Chancery	United Kingdom	circa 1973	LexisNexis / Westlaw		4
Salomon v Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1

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