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

[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
British and Beningtons Ltd v North Western Cachar Tea Co Ltd	[1923] AC 48; [1922] All ER 224		United Kingdom	circa 1923	LexisNexis / Westlaw		137
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		152
HMRC v Mabbutt	[2017] UKUT 289	United Kingdom Upper Tribunal	United Kingdom	2 Aug 2017	BAILII		10
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		1117
Marren v Ingles	[1980] 1 WLR 983; 54 Tax Cas 76		United Kingdom	circa 1980	LexisNexis / Westlaw		9
Pipe v HMRC	[2008] EWHC 646	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1

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