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Ames v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) 2

[2015] UKFTT 337

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

7th July, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Kalay v Revenue and Customs (INCOME TAX - Enterprise Investment Scheme - disposal of shareholding)	[2024] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 May 2024	BAILII
Ames v The Commissioners for HM Revenue and Customs (Tax)	[2018] UKUT 190	United Kingdom Upper Tribunal	United Kingdom	25 Jun 2018	BAILII		2

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s150

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lobler v HMRC	[2015] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	26 Mar 2015	BAILII		12
Bluu Solutions Ltd v HMRC	[2015] UKFTT 95	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2015	BAILII		37
Eclipse Film Partners No 35 LLP v HMRC	[2015] EWCA Civ 95	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2015	BAILII		18
Gibraltar Betting & Gaming Association Ltd v Secretary of State for Culture, Media & Sport	[2014] EWHC 3236	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		4
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
Mayes v HMRC	[2009] EWHC 2443	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		2
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
Spacek, s r o v the Czech Republic - 26449/95	[1999] ECHR 128; (2000) 30 EHRR 1010	European Court of Human Rights	Europe	9 Nov 1999	BAILII		2
Gasus Dosier v Netherlands	[1995] ECHR 7; (1995) 20 EHRR 403	European Court of Human Rights	Europe	23 Feb 1995	BAILII		57
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		346
363 TCC 121	363 TCC 121	Tax Court of Canada	Canada	circa 2004	CanLII		1
Astall v IRC	80 Tax Cas 22		United Kingdom	circa 2004			6

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