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Underwood v HMRC     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Nunn v Revenue and Customs (CAPITAL GAINS TAX - Private Residence Relief)	[2024] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2024	BAILII
Delaney v Revenue and Customs (CAPITAL GAINS TAX - claim to entrepreneurs' relief for goodwill on transfer from individual to close Co)	[2024] UKFTT 214	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Mar 2024	BAILII
Executors of Elborne v Revenue And Customs (INHERITANCE TAX - the deceased entered into an agreement to sell her home to the trustees of a trust for the benefit of her children)	[2023] UKFTT 626	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2023	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
PJ Underwood v HM Revenue and Customs	[2008] EWHC 108	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
Englewood Properties Ltd v Patel	[2005] EWHC 188	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII		1
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
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Wong Mee Wan v Kwan Kin Travel Services Ltd	[1995] 4 All ER 745; [1996] 1 WLR 38		United Kingdom	circa 1995	LexisNexis		18
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		73
McCausland v Duncan Lawrie Ltd	[1990] 1 WLR 38		United Kingdom	circa 1990	LexisNexis / Westlaw		1
Kirby v Thorn EMI	[1988] 2 All ER 947; [1988] 1 WLR 445		United Kingdom	circa 1988	LexisNexis		19
Berry v Warnett	[1982] 1 WLR 698		United Kingdom	circa 1982	LexisNexis / Westlaw		3
O'Brien v Benson's Hosiery (Holdings) Ltd	[1980] AC 562		United Kingdom	circa 1980	LexisNexis / Westlaw		19
Coren v Keithley	[1972] 1 WLR 1556		United Kingdom	circa 1972	LexisNexis / Westlaw		2
Coren v Keighley	(1972) 48 Tax Cas 370		United Kingdom	circa 1972			7
Earl of Egmont v Smith	[1877] UKLawRpCh 19; (1877) 6 Ch D 469	Court of Chancery	United Kingdom	23 Jan 1877	CommonLII		37
Lysaght v Edwards	[1876] UKLawRpCh 123; (1876) 2 Ch D 499		United Kingdom	20 Mar 1876	CommonLII		171
Shaw v Foster	[1872] UKLawRpHL 2; (1872) 5 HL 321; 42 LJCh 49		United Kingdom	14 Mar 1872	CommonLII		98