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JOHN DOUGLAS WARDLE v Revenue & Customs (Capital gains tax - entrepreneurs' relief whether commenced trading whether discharged burden of proof 1

[2022] UKFTT 158

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

United Kingdom

9th May, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Wardle v Revenue and Customs (Capital gains tax - Entrepreneurs' Relief (later titled Business Asset Disposal Relief) whether commenced trading)	[2024] UKFTT 543	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jun 2024	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2022] Ukftt 00158	[2022] UKFTT 00158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2022	BAILII		1
Michael Hunt v HMRC	[2019] UKFTT 0515	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2019	BAILII		1
Mansell v R &C Commrs	[2006] SP C551			circa 2006			1
Birmingham & District Cattle By-Products Co Ltd v IR Commrs	(1919) 12 Tax Cas 921		United Kingdom	circa 1919			2

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