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HMRC v Cotter     40

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Murphy v Revenue and Customs (INCOME TAX - relief for losses on disposal of shares)	[2024] UKFTT 537	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2024	BAILII
William Archer v HMRC	[2023] EWCA Civ 626	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Jun 2023	BAILII		10
Edward Cumming Bruce v Revenue and Customs	[2022] UKUT 233	United Kingdom Upper Tribunal	United Kingdom	24 Aug 2022	BAILII
OWEN PATRICK WILLIAMS v Revenue & Customs (INCOME TAX - Closure Notice - procedural inaccuracies)	[2022] UKFTT 269	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Aug 2022	BAILII
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief)	[2022] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2022	BAILII
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief)	[2021] UKFTT 443	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Nov 2021	BAILII		1
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Stephen Hoey v Revenue and Customs	[2021] UKUT 82	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2021	BAILII		3
Cochrane v Revenue & Customs (PROCEDURE - strike out application)	[2021] UKFTT 95	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Apr 2021	BAILII
Duncan v Revenue & Customs (INCOME TAX - carried forward property business losses)	[2021] UKFTT 81	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Mar 2021	BAILII
Cumming-Bruce v Revenue & Customs (CAPITAL GAINS TAX - Allowable capital losses)	[2020] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2020	BAILII
Hallen and Persson v HMRC	[2020] UKFTT 291	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jul 2020	BAILII		2
Mark Reid 2) Simon Emblin v Revenue and Customs	[2020] UKUT 61	United Kingdom Upper Tribunal	United Kingdom	3 Mar 2020	BAILII
Spring Capital Ltd v Revenue & Customs (PROCEDURE : Strike-out) (Rev 1)	[2020] UKFTT 12	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jan 2020	BAILII
HMRC v Goldsmith	[2019] UKUT 325	United Kingdom Upper Tribunal	United Kingdom	4 Nov 2019	BAILII		6
Knibbs v Revenue and Customs Commissioners	[2019] EWCA Civ 1719; [2020] 1 WLR 731	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Oct 2019	BAILII		7
Oriel Developments Ltd v Revenue & Customs (CORPORATION TAX - Claim for chargeable gains rollover relief)	[2019] UKFTT 503	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Aug 2019	BAILII
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs	[2019] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2019	BAILII		1
HMRC v Tooth	[2019] EWCA Civ 826	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 May 2019	BAILII		32
Benton v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 594	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Sep 2018	BAILII
Benton v HMRC	[2018] UKFTT 593	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Sep 2018	BAILII		6
Amrolia, R (on the application of) v HM Revenue & Customs	[2018] EWHC 1688 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	4 Jul 2018	BAILII		2
Reid and Simon Emblin v Revenue and Customs (INCOME TAX/CORPORATION TAX : enquiry into self-assessment return)	[2018] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2018	BAILII		2
Knibbs v Revenue and Customs Commissioners	[2018] EWHC 136 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Feb 2018	BAILII		4
HMRC v Raymond Tooth	[2018] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2018	BAILII		32
Goldsmith v HMRC	[2018] UKFTT 5	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jan 2018	BAILII		13
R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners	[2017] EWCA Civ 2105; [2018] 1 WLR 3039	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Dec 2017	BAILII		17
R (Archer) v HMRC	[2017] EWCA Civ 1962; [2018] 1 WLR 5210	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2017	BAILII		24
Beadle v Revenue & Customs	[2017] UKFTT 829	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Nov 2017	BAILII		3
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		13
Stanley v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)	[2017] UKFTT 793	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Oct 2017	BAILII
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		2
Spring Salmon and Seafood Ltd v Revenue and Customs	[2017] UKUT 205	United Kingdom Upper Tribunal	United Kingdom	2 Jun 2017	BAILII		3
Graham Pitcher v HMRC	[2017] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2017	BAILII		2
Wickersham v HMRC	[2016] EWHC 2956 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	30 Nov 2016	BAILII		3
Charity Commission for England and Wales v Mountstar (PTC) Ltd	[2016] EWHC 876 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	21 Apr 2016	BAILII		1
R (on the application of De Silva) v Revenue and Customs Comrs	[2016] EWCA Civ 40	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Feb 2016	BAILII		11
Spring Salmon & Seafood Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)	[2015] UKFTT 616	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Nov 2015	BAILII		1
Rowe v Revenue and Customs Commissioners	[2015] EWHC 2293 (Admin); [2015] BTC 27	High Court of England and Wales	United Kingdom - England and Wales	31 Jul 2015	BAILII		23
Pendle	[2015] UKFTT 27	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2015	BAILII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs Comrs v Cotter	[2012] EWCA Civ 81	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2012	BAILII		4
Autologic Holdings plc v Inland Revenue Commissioners	[2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504	Privy Council	United Kingdom	circa 2005	BAILII		66