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Tenconi v Revenue And Customs (CAPTAL GAINS TAX whether FTT erred in concluding taxpayer's transfer of the beneficial interest in distribution rights in Co)   flag 

[2024] UKUT 110
United Kingdom Upper Tribunal
United Kingdom
1st May, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1965 s21, s22, s24

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Don King Productions Inc v Warren [2000] Ch 291; [1999] 2 All ER 218; [1999] 3 WLR 276; [1999] 1 Lloyds Rep 588; [1999] EMLR 402; [2000] 1 BCLC 607 Court of Chancery United Kingdom circa 2000 LexisNexis / Westlaw flag 67
Tenconi v Revenue and Customs (CAPITAL GAINS TAX) [2021] UKFTT 107 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2021 BAILII flag 1
Armstrong DLW GmbH v Winnington Networks Ltd [2012] EWHC 10 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag 4
National Provincial Bank Ltd v Ainsworth [1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1 House of Lords United Kingdom 13 May 1965 BAILII flag 224
Hbos plc v HMRC [2023] UKUT 13 United Kingdom Upper Tribunal United Kingdom 13 Jan 2023 BAILII flag 2
Denley v HMRC [2017] UKUT 340 United Kingdom Upper Tribunal United Kingdom 25 Aug 2017 BAILII flag 24
Hardy v Revenue And Customs [2016] UKUT 332 United Kingdom Upper Tribunal United Kingdom 19 Jul 2016 BAILII flag 4

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