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Millican v Revenue and Customs (CAPITAL GAINS TAX - whether the Appellant performed investment management services directly or indirectly)   flag 

[2024] UKFTT 618
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th July, 2024

Legislation Cited

Legislation Name Provision
Companies Act 1981 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Asset Land Investment Plc v The Financial Conduct Authority [2016] UKSC 17; [2016] 3 All ER 93 United Kingdom Supreme Court United Kingdom 20 Apr 2016 BAILII flag 15
BCM Cayman LP and Bluecrest Capital Management Cayman Ltd v Revenue and Customs [2022] UKUT 198 United Kingdom Upper Tribunal United Kingdom 22 Jul 2022 BAILII flag 2
Dilworth v Commissioner of Stamps [1898] UKLawRpAC 56; [1899] AC 99; 15 TLR 61 United Kingdom 26 Nov 1898 CommonLII flag 190
Financial Services Authority v Fradley [2005] EWCA Civ 1183; [2006] 2 BCLC 616 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Nov 2005 BAILII flag 14
Kellogg Brown & Root Holdings (UK) Ltd v HMRC [2010] EWCA Civ 118 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2010 BAILII flag 5
Nicholson v Morris 51 Tax Cas 95 United Kingdom circa 2022 flag 33
2 Act 2015 2 Act 2015 United Kingdom circa 2015 flag 16

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