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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
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
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
HMRC v Mabbutt [2017] UKUT 289 United Kingdom Upper Tribunal United Kingdom 2 Aug 2017 BAILII flag 10
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
Kerrison v HMRC [2017] UKFTT 322 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2017 BAILII flag 3
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
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
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
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

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