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Wardle v Revenue and Customs (Capital gains tax - Entrepreneurs' Relief (later titled Business Asset Disposal Relief) whether commenced trading)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Khan v Miah	[2000] UKHL 55; [2001] 1 All ER 20; [2001] 1 All ER (Comm) 282; [2000] 1 WLR 2123; [2000] All ER (D) 1647	House of Lords	United Kingdom	2 Nov 2000	BAILII		36
Birmingham and District Cattle By-Products Co Ltd v Inland Revenue Commissioners	(1919) 12 Tax Cas 92		United Kingdom	circa 1919			18
Kirk and Randall Ltd v Dunn	(1924) 8 Tax Cas 663		United Kingdom	circa 1924			15
A v HMRC	[2012] UKFTT 541	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jul 2012	BAILII		13
Flanagan v HMRC	[2014] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2014	BAILII		9
Mansell v HMRC	[2006] STC (SCD) 605		United Kingdom	circa 2006			8
Mr a v HMRC	[2015] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2015	BAILII		5
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
Slater v Commissioner of Inland Revenue	[1996] 1 NZLR 759		New Zealand	circa 1996	LexisNexis		4
Max Investments Ltd v Commissioners for HM Revenue and Customs	[2016] UKFTT 10	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2015	BAILII		3
A Partnership v HMRC	[2015] UKFTT 161	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Mar 2015	BAILII		3
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)	[2021] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2021	BAILII		2
Khan v Miah	[2001] 1 All ER 282		United Kingdom	circa 2001	LexisNexis		2
Birmingham & District Cattle By-Products Co Ltd v IR Commrs	(1919) 12 Tax Cas 921		United Kingdom	circa 1919			2
JOHN DOUGLAS WARDLE v Revenue & Customs (Capital gains tax - entrepreneurs' relief whether commenced trading whether discharged burden of proof	[2022] UKFTT 158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2022	BAILII		1
Wardle v Revenue and Customs (CAPITAL GAINS TAX - 'Entrepreneurs' relief)	[2021] UKFTT 124	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2021	BAILII		1
Hunt v Revenue & Customs (Capital gains tax - Payment under a guarantee in respect of loan to Co)	[2019] UKFTT 515	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2019	BAILII		1
Tower MCashback LLP1 v Revenue & Customs	[2007] UKSPC SPC00619	United Kingdom Special Commissioners of Income Tax	United Kingdom	19 Jul 2007	BAILII		1
Micro Fusion v HMRC