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Delaney v Revenue and Customs (CAPITAL GAINS TAX - claim to entrepreneurs' relief for goodwill on transfer from individual to close Co)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Dyer v Revenue and Customs	[2016] UKUT 381	United Kingdom Upper Tribunal	United Kingdom	2 Sep 2016	BAILII		3
Marks and Spencer plc v BNP Paribas Securities Services Trust Co (Jersey) Ltd	[2015] UKSC 72; [2016] QB 742; [2016] AC 742; [2015] 3 WLR 1843; [2015] PLSCS 341; [2016] EGLR 8	United Kingdom Supreme Court	United Kingdom	2 Dec 2015	BAILII		474
Underwood v HMRC	[2008] EWCA Civ 1423	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2008	BAILII		3
Jerome v Kelly (Inspector of Taxes)	[2004] UKHL 25; [2004] 2 All ER 835; [2005] IP & T 211; [2005] RPC 10; [2004] 1 WLR 1409; [2004] All ER (D) 168; [2004] STI 1201; [2004] WTLR 681; [2005] HRLR 38; [2005] UKHRR 939; [2004] BTC 176; 76 Tax Cas 147; [2005] 2 AC 738	House of Lords	United Kingdom	13 May 2004	BAILII		54
BP Refinery (Westernport) Pty Ltd v President, Councillors and Ratepayers of Shire of Hastings	(1977) 52 ALJR 20		Australia	circa 1977			573