top stories

• Anthony Metcalfe v RCC (2010) TC 753
• [31/08/2012] Private residence relief; multiple proerties; house on which claimed not connected to electricity supply.
• Michael J Harte and Brenda A Harte v HMRC [2012] TC01951
• [31/08/2012] Private residence relief; very short period of occupation; whether relief due.
• Malcolme Springthorpe [2010] TC 832
• [30/08/2012] Private residence relief; whether proerty was eligible for main residence relief based; short period of occupance while refurbishing.
• Charlton and Others v HMRC [2011] UKFTT 467 (TC)
• Capital gains tax; whether sub-section 29(1) TMA 1970 permitted a discovery assessment to be made when no new facts or changed view of the law had emerged.
• Rupert Kimber v HMRC 2012] UKFTT 107 (TC) (08 February 2012)
• Resumption of UK residence in the UK; Capital gains tax - whether the Appellant was resident in the UK when a particular disposal of shares was made
• Gilbert (T/A United Foods) v HMRC TC/2010/01864
• Entrepreneurs' Relief; whether there was a sale of "part of a business"
• R v CIR, ex parte Fulford-Dobson
• Sale of property by newly non-resident husband, following transfer from wife; claimed application of Extra Statutory condition; done purely to avoid tax?
• Purves v Harrison
• Retirement relief; whether a disposal constituted the sale of whole or part of a business.
• McGregor v Adcock
• Retirement relief; whether a disposal constituted the sale of whole or part of a business.
• Marren v Ingles
• Earn-outs; deferred consideration which is unascertainable.
• Markey v Sanders
• Principle private residence relief; sale of a property, separate from the main dwelling house
• Longston v Baker, Ch D 2000, 73 TC 415; [2001] STC 6
• Eligibility of large garden for private residence relief.
• Varty v Lynes
• Principle private residence relief; sale of part of land within curtilege of property following earlier sale of dwelling house and land.
• Temperley v Visibell Ltd
• Rollover relief; land acquired; proposed building of factory abandoned; roll-over relief claimed.
• Zim Properties Ltd v Proctor
• Amount received from out-of-court settlement; whether derived from asset.
• White v Carline
• Chargeability to UK CGT due to trading through a UK branch or agency.]
• Jarmin v Rawlings
• Retirement relief; whether a disposal constituted the sale of whole or part of a business.
• Goodwin v Curtis
• Principle Private Residence relief; short occupation; intention to occupy as main residence.
• Colley & Hillberg v Clements
• Validity of Claim for hold-over relief following revision of accounts following commencement of an HMRC enquiry.
• CM CHAPPEL v HMRC
• Business asset taper relief with relevance to Entrepreneurs Relief; transfer of a share of a share in a trading consortium, before trading had commenced and any trading assets acquired
• Clark v Mayo
• Retirement relief; whether associated disposal 4 weeks cessation of business was eligible for retirement relief
• Campbell Connolly & Co Ltd v Barnett
• Roll-over relief; property not brought immediately into business use due to existence of a lease; brought into use at expiration of lease.
• Batey v Whitfield
• Principle private residence relief; sale of an ancillary property, separate from the main dwelling house
• Jackson v Laskers Home Furnishers Ltd Ch D 1956 37 TC 69 [1957] 1 WLR 69 [1956] 3 All ER 891
• Expenditure on repairs to a leasehold property on acquisition; income or capital.
• Wannell v Rothwell Ch D 1996 68 TC 719 [1996] STC 450
• Losses on commodity dealing; whether activity constituted a trade and whether losses could be relieved against general income accordingly.
• Taylor v Good CA 1974 49 TC 277 [1974] STC 148 [1974] 1 WLR 556 [1974] 1 All ER 1137
• Property with land acquired and subsequently sold with development value; Trading income vs. CGT

Back to top