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Cumming-Bruce v Revenue & Customs (CAPITAL GAINS TAX - Allowable capital losses)

[2020] UKFTT 490

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

United Kingdom

4th December, 2020

Legislation Cited

Legislation Name	Provision
Finance Act 1991	s72
Finance Act 1998

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
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
HMRC v Cotter	[2013] UKSC 69; [2013] 1 WLR 3514	United Kingdom Supreme Court	United Kingdom	6 Nov 2013	BAILII		40
Hankinson v HMRC	[2011] EWCA Civ 1566; [2012] 1 WLR 2322	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Dec 2011	BAILII		33
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
Pattullo v HMRC	[2016] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2016	BAILII		28
Secretary of State for Justice v RB	[2010] UKUT 454	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2010	BAILII		26
R (Derry) v Revenue and Customs Comrs	[2019] UKSC 19; [2019] 1 WLR 2754	United Kingdom Supreme Court	United Kingdom	circa 2019	BAILII		25
Anderson v HMRC	[2018] UKUT 159	United Kingdom Upper Tribunal	United Kingdom	17 May 2018	BAILII		24
Tower MCashback LLP 1 v HMRC	[2010] EWCA Civ 32; [2010] BTC 154	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Feb 2010	BAILII		22
Atherton v HMRC	[2019] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2019	BAILII		15
Mansworth v Jelley	[2002] EWCA Civ 1829	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Dec 2002	BAILII		6
Marano v HMRC	[2020] UKFTT 199	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2020	BAILII		4
Tooth v HMRC &nbsp	[2019] EWCA 826	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2019	BAILII		2
144 For 2001-02	144 For 2001-02	Court of Exchequer	United Kingdom	circa 2001			1
143 For 2000-01	143 For 2000-01	Court of Exchequer	United Kingdom	circa 2000			1

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