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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
Hbos plc v HMRC [2023] UKUT 13 United Kingdom Upper Tribunal United Kingdom 13 Jan 2023 BAILII flag 2
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
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
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
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
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

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