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Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
HMRC v Raymond Tooth	[2018] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2018	BAILII		32
R (Archer) v HMRC	[2017] EWCA Civ 1962; [2018] 1 WLR 5210	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2017	BAILII		24
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII		18
Acornwood LLP v HMRC	[2014] UKFTT 416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2014	BAILII		9
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
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
Ensign Tankers v Stokes	[1989] 1 WLR 1222		United Kingdom	circa 1989	LexisNexis / Westlaw		13
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47