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TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Watts v Revenue and Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips)	[2024] UKUT 168	United Kingdom Upper Tribunal	United Kingdom	12 Jun 2024	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
MR KEVIN JOHN PITT v Revenue & Customs (TAX AVOIDANCE - income tax - whether or not a loss arose under paragraph 2 of Schedule 13 to the Finance Act 1996 on the acquisition and disposal of relevant discounted securities)	[2022] UKFTT 222	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jul 2022	BAILII		3
Uber BV v Aslam	[2021] UKSC 5; [2021] 4 All ER 209; [2021] ICR 657; [2021] WLR 108	United Kingdom Supreme Court	United Kingdom	19 Feb 2021	BAILII		72
Good v HMRC	[2020] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jan 2020	BAILII		2
Ecko Ltd (t/a Subway) v Revenue & Customs (PROCEDURE - application for further and better particulars)	[2019] UKFTT 715	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII		2
HMRC v SSE Generation	[2019] UKUT 332	United Kingdom Upper Tribunal	United Kingdom	4 Nov 2019	BAILII		5
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
Andrew v HMRC	[2019] UKFTT 177	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII		2
R (Belhaj) v DPP	[2018] UKSC 33; [2019] AC 593; [2018] 4 All ER 561; [2018] 3 WLR 435	United Kingdom Supreme Court	United Kingdom	4 Jul 2018	BAILII		33
Christianuyi Ltd v Revenue and Customs: (INCOME TAX)	[2018] UKUT 10	United Kingdom Upper Tribunal	United Kingdom	19 Jan 2018	BAILII		8
RFC 2012 plc v Advocate General for Scotland	[2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799	United Kingdom Supreme Court	United Kingdom - Scotland	5 Jul 2017	BAILII		60
Acornwood LLP v HMRC	[2016] UKUT 361	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2016	BAILII		12
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
Bretten v Revenue and Customs Commissioners	[2013] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2013	BAILII		2
Presidential Insurance Co Ltd v Resha St Hill	[2012] UKPC 33	Privy Council	United Kingdom	16 Aug 2012	BAILII		16
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
HMRC v Mayes	[2011] EWCA Civ 407	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Apr 2011	BAILII		11
Andrew Berry v Revenue & Customs	[2009] UKFTT 386	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Dec 2009	BAILII		2
Astall v HMRC	[2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2009	BAILII		24
Mayes v HMRC	[2009] EWHC 2443	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		2
Astall and Edwards v HMRC	[2008] STC (SCD) 142		United Kingdom	circa 2008			3
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
Carreras Group Ltd v Stamp Commissioner	[2004] UKPC 16	Privy Council	United Kingdom	1 Apr 2004	BAILII		16
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
Barclays Mercantile Business Finance Ltd v Mawson	[2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2002	BAILII		19
R (Westminster City Council) v National Asylum Support Service	[2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235	House of Lords	United Kingdom	circa 2002	BAILII		209
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
Investors Compensation Scheme Ltd v West Bromwich Building Society	[1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913	House of Lords	United Kingdom	19 Jun 1997	BAILII		2526
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
Inland Revenue Commissioners v Burmah Oil Co Ltd	(1981) 54 Tax Cas 200; [1982] SC (HL) 114	House of Lords	United Kingdom - Scotland	circa 1982			40
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		347
George Wimpey & Co Ltd v Inland Revenue Commissioners	[1975] 1 WLR 995		United Kingdom	circa 1975	LexisNexis / Westlaw		6
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Sun Insurance Office v Clark (Surveyor of Taxes)	[1912] AC 443		United Kingdom	circa 1912	LexisNexis / Westlaw		39