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Briggs Accumulation and Maintenance Trust, Trustees of v Revenue & Customs (CAPITAL GAINS TAX/TAXATION OF CHARGEABLE GAINS : Disposal)   flag 

[2019] UKFTT 338
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th May, 2019

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Mabbutt [2017] UKUT 289 United Kingdom Upper Tribunal United Kingdom 2 Aug 2017 BAILII flag 10
Donaldson v HMRC [2016] EWCA Civ 761; [2016] 1 WLR 4521 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2016 BAILII flag 152
Pipe v HMRC [2008] EWHC 646 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
Mannai Investment Co Ltd v Eagle Star Life Assurance Co Ltd [1997] UKHL 19; [1997] AC 749; [1997] 3 All ER 352; [1997] 2 WLR 945 House of Lords United Kingdom 21 May 1997 BAILII flag 1117
Marren v Ingles [1980] 1 WLR 983; 54 Tax Cas 76 United Kingdom circa 1980 LexisNexis / Westlaw flag 9
British and Beningtons Ltd v North Western Cachar Tea Co Ltd [1923] AC 48; [1922] All ER 224 United Kingdom circa 1923 LexisNexis / Westlaw flag 137

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