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Osmond v Revenue and Customs (INCOME TAX - transactions in securities (TIS) - share buyback)    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Addy v Irc	51 Tax Cas 71		United Kingdom				3
Bayliss v Gregory	[1987] 3 WLR 660		United Kingdom	circa 1987	LexisNexis / Westlaw		1
First Nationwide v Revenue & Customs	[2010] UKFTT 24	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2010	BAILII		1
HMRC v Jason Wilkes	[2021] UKUT 150	United Kingdom Upper Tribunal	United Kingdom	30 Jun 2021	BAILII		18
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
IRC v Garvin	(1979) 55 Tax Cas 24		United Kingdom	circa 1979			4
R (Derry) v Revenue and Customs Comrs	[2019] UKSC 19; [2019] 1 WLR 2754	United Kingdom Supreme Court	United Kingdom	circa 2019	BAILII		25
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		43
WROE (2) STEPHEN RIMMER (3) COLIN TIMMS v Revenue & Customs (Income tax - transactions in securities)	[2022] UKFTT 143	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Apr 2022	BAILII		1