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GAIN CAPITAL LTD v Revenue & Customs (Employee shares - subscription price outstanding - cease employment)

[2023] UKFTT 61

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

United Kingdom

19th January, 2023

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Murphy v HMRC	[2022] EWCA Civ 1112	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2022	BAILII		3
BXB v Watch Tower and Bible Tract Society of Pennsylvania	[2020] EWHC 156	High Court of England and Wales	United Kingdom - England and Wales	circa 2020	BAILII		1
Kogan v Martin	[2019] EWCA Civ 1645; [2020] FSR 3; [2020] EMLR 4	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2019	BAILII		126
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
Mairs v Haughey	[1994] 1 AC 303		United Kingdom	circa 1994	LexisNexis / Westlaw		29
Tyrer v Smart (Inspector of Taxes)	[1979] 1 All ER 321; [1979] 1 WLR 113		United Kingdom	circa 1979	LexisNexis		6
Brumby (Inspector of Taxes) v Milner	[1976] UKHL 7; [1976] 3 All ER 636; [1976] 1 WLR 1096	House of Lords	United Kingdom	27 Oct 1976	BAILII		14
Hochstrasser v Mayes	[1960] AC 376; (1959) 3 All ER 817; 38 Tax Cas 673		United Kingdom	circa 1960	LexisNexis / Westlaw		97
Wilcock v Eve	67 Tax Cas 223		United Kingdom	circa 1976			6

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