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Murphy v Revenue and Customs (INCOME TAX - relief for losses on disposal of shares)   flag 

[2024] UKFTT 537
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th June, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1998 s8

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Barton and Booth [2020] EWCA Crim 575; [2021] QB 685; [2020] 2 Cr App R 7 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 29 Apr 2020 BAILII flag 20
Kerrison v HMRC [2019] UKUT 8; [2019] 4 WLR 8 United Kingdom Upper Tribunal United Kingdom 22 Jan 2019 BAILII flag 5
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 25
HMRC v Raftopoulou [2018] EWCA Civ 818; [2019] 1 WLR 1528 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Apr 2018 BAILII flag 24
R (on the application of De Silva) v Revenue and Customs Commissioners [2017] UKSC 74; [2017] 1 WLR 4384 United Kingdom Supreme Court United Kingdom 15 Nov 2017 BAILII flag 13
HMRC v Mabbutt [2017] UKUT 289 United Kingdom Upper Tribunal United Kingdom 2 Aug 2017 BAILII flag 10
R (on the application of Derry) v HMRC [2017] EWCA Civ 435 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Jun 2017 BAILII flag 2
Kerrison v HMRC [2017] UKFTT 322 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2017 BAILII flag 3
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
Blackburn v Keeling [2003] EWCA Civ 1221 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Aug 2003 BAILII flag 4

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