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Connell, Executors of v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)   flag 

[2016] UKFTT 154
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd March, 2016

Legislation Cited

Legislation Name Provision
Finance Act 1984 s64, s116

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sanderson v Revenue and Customs Comrs [2016] EWCA Civ 19; [2016] 4 WLR 67 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jan 2016 BAILII flag 20
Burgess and Brimheath v HMRC [2015] UKUT 578 United Kingdom Upper Tribunal United Kingdom 27 Oct 2015 BAILII flag 83
Revenue And Customs v Blackwell [2015] UKUT 418 United Kingdom Upper Tribunal United Kingdom 13 Aug 2015 BAILII flag 2
Altus Group (UK) Ltd v Baker Tilly [2015] EWHC 12 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag
Blumenthal v Revenue and Customs Commissioners First-tier Tribunal (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS) [2012] UKFTT 497 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2012 BAILII flag 7
Schofield v HMRC [2012] EWCA Civ 927 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Jul 2012 BAILII flag 7
Rainy Sky SA v Kookmin Bank [2011] UKSC 50; [2012] 1 All ER 1137; [2011] 1 WLR 2900; [2012] Lloyds Rep 34; [2012] ICR 32; [2012] 1 All ER (Comm) 1; [2011] All ER (D) 19 United Kingdom Supreme Court United Kingdom 2 Nov 2011 BAILII flag 901
Law Debenture Trust Corporation plc v Elektrim SA [2010] EWCA Civ 1142 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Oct 2010 BAILII flag 10
Campbell v IRC [2004] STC (SCD) 396 United Kingdom circa 2004 flag 20
JIS (1974) Ltd v MCP Investment Nominees I Ltd [2003] EWCA Civ 721 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Apr 2003 BAILII flag 9
v Agrosin Private Ltd [2003] 2 WLR 711; [2003] UKHL 13 House of Lords United Kingdom circa 2003 LexisNexis / Westlaw flag 19
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 66 Hong Kong Court of Final Appeal Hong Kong circa 2003 HKLII flag 2
Swainland Builders Ltd v Freehold Properties Ltd [2002] EWCA Civ 560; [2002] 2 EGLR 71 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Apr 2002 BAILII flag 112
Holding & Barnes Plc v Hill House Hammond Ltd [2001] EWCA Civ 1334; [2002] 2 P & CR 11; [2002] L & TR 7 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Jul 2001 BAILII flag 19
Harrison v Bloom Camillin [2001] PNLR 195 United Kingdom circa 2001 flag 8
Garner v Pounds Shipowners & Shipbreakers Ltd [2000] UKHL 30; [2000] 3 All ER 218; [2000] 2 EGLR 69; [2000] 1 WLR 1107; 72 Tax Cas 561 House of Lords United Kingdom 18 May 2000 BAILII flag 5
Investors Compensation Scheme Ltd v West Bromwich Building Society [1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913 House of Lords United Kingdom 19 Jun 1997 BAILII flag 2530
Whittles v Uniholdings (1996) 68 Tax Cas 528 United Kingdom circa 1996 flag 3
Kemp v Neptune Concrete Ltd [1988] 2 EGLR 87 United Kingdom circa 1988 flag 2
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd [1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423 United Kingdom circa 1988 LexisNexis / Westlaw flag 59
East v Pantiles (Plant Hire) Ltd [1982] 2 EGLR 111 United Kingdom circa 1982 flag 26
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 350
Aberdeen Construction Group Ltd v Inland Revenue Commissioners [1978] AC 885; [1978] 1 All ER 962 United Kingdom circa 1978 LexisNexis / Westlaw flag 36
Frederick E Rose (London) Ltd v William H Pim Junior & Co Ltd [1953] 2 QB 450; [1953] 2 All ER 739; [1953] 3 WLR 497 United Kingdom circa 1953 LexisNexis / Westlaw flag 93
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 156

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