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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 †
HMRC v Trigg	[2016] UKUT 165	United Kingdom Upper Tribunal	United Kingdom	2 Apr 2016	BAILII		12
HMRC v Michael and Elizabeth McQuillan	[2017] UKUT 344	United Kingdom Upper Tribunal	United Kingdom	6 Sep 2017	BAILII		5
Canada Safeway Ltd v IRC	[1973] 1 Ch 374	Court of Chancery	United Kingdom	circa 1973	LexisNexis / Westlaw		4
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
[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
Salomon v Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1

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