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Rowan-Smith v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)

[2018] UKFTT 431

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

United Kingdom

2nd August, 2018

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3898
Barrett v HMRC	[2015] UKFTT 329	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2015	BAILII		67
Browne v Revenue and Customs Commissioners	[2010] UKFTT 496	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2010	BAILII		4
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
Hart	[2018] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2018	BAILII		17
Hesketh v HMRC	[2017] UKFTT 871; [2018] Tax Cas 06266	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2017	BAILII		53
Jackson v The Commissioners for Her MajestyÕs Revenue and Customs	[2018] UKFTT 64	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2018	BAILII		5
McGreevy	[2017] UKFTT 690	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Sep 2017	BAILII		22
Perrin v HMRC	[2018] UKUT 156; [2018] BTC 513	United Kingdom Upper Tribunal	United Kingdom	14 May 2018	BAILII		305
Revenue and Customs	[2011] UKFTT 561	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2011	BAILII		16
Saunders	[2017] UKFTT 765	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Oct 2017	BAILII		13
Stephen Rich v HMRC	[2011] UKFTT 533	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Aug 2011	BAILII		7
Stewarton Polo Club Ltd v Revenue & Customs	[2011] UKFTT 668	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Oct 2011	BAILII		10
Welland v HMRC	[2017] UKFTT 870	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2017	BAILII		22

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