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Lo v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
Qualcast (Wolverhampton) Ltd v Haynes	[1959] AC 743; [1959] 2 All ER 38		United Kingdom	circa 1959	LexisNexis / Westlaw		73
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
HMRC v Lansdowne Partners Ltd Partnership	[2011] EWCA Civ 1578	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2011	BAILII		17
Anderson (deceased) v Revenue & Customs	[2009] UKFTT 258	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Sep 2009	BAILII		14
Munford v HMRC	[2017] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jan 2017	BAILII		5
Springthorpe v Revenue & Customs	[2010] UKFTT 582	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Nov 2010	BAILII		4
Goodwin v Curtis	[1998] BTC 176		United Kingdom	circa 1998			4
Aeroassistance Logistics Ltd v Revenue & Customs	[2013] UKFTT 214	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Apr 2013	BAILII		3
Piper v Hales	[2013] All ER (D) 257		United Kingdom	circa 2013	LexisNexis		3
Metcalfe v Revenue & Customs	[2010] UKFTT 495	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2010	BAILII		3
Fisher v HMRC	[2012] UKFTT 335	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 May 2012	BAILII		2
Favell v HMRC Commissioners	[2010] UKFTT 360	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Aug 2010	BAILII		2