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Sherrington, Waite and Metcalfe v HMRC   flag  1

[2020] UKFTT 128
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
9th March, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Outram v Revenue and Customs (INCOME TAX - loss relief) [2021] UKFTT 126 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Apr 2021 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1998 s42

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
Thomson, Mungavin and Worsfold v HMRC [2018] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jul 2018 BAILII flag 2
Degorce v HMRC [2017] EWCA Civ 1427; [2018] 4 WLR 79 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Oct 2017 BAILII flag 19
Seven Individuals v HMRC [2017] UKUT 132 United Kingdom Upper Tribunal United Kingdom 31 Mar 2017 BAILII flag 9
Royal Borough of Kensington and Chelsea v CD [2015] UKUT 396 United Kingdom Upper Tribunal United Kingdom 14 Jul 2015 BAILII flag 1
Megantic Services Ltd v HMRC [2013] UKFTT 492 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2013 BAILII flag 20
Easyair Ltd v Opal Telecom Ltd [2009] EWHC 339 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 61
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
Lupton (Inspector of Taxes) v FA & AB Ltd [1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580 United Kingdom circa 1972 LexisNexis / Westlaw flag 47
Thomson (Inspector of Taxes) v Gurneville Securities Ltd [1972] AC 661 United Kingdom circa 1972 LexisNexis / Westlaw flag 7
[1968] 1 WLR 1343 [1968] 1 WLR 1343 United Kingdom circa 1968 LexisNexis / Westlaw flag 2
Lewis Emanuel & Son Ltd v White (1965) 42 Tax Cas 369 United Kingdom circa 1965 flag 14
Griffiths (Inspector of Taxes) v JP Harrison (Watford) Ltd [1963] AC 1; [1962] 1 All ER 909; (1962) 40 Tax Cas 281 United Kingdom circa 1963 LexisNexis / Westlaw flag 49
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57

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