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Kalay v Revenue and Customs (INCOME TAX - Enterprise Investment Scheme - disposal of shareholding)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
British Telecommunications Plc v R & C Comrs	[2023] UKUT 122	United Kingdom Upper Tribunal	United Kingdom	30 May 2023	BAILII		3
First De Sales Ltd Partnership v HMRC	[2018] UKUT 396; [2019] 4 WLR 21	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2018	BAILII		28
Ames v The Commissioners for HM Revenue and Customs (Tax)	[2018] UKUT 190	United Kingdom Upper Tribunal	United Kingdom	25 Jun 2018	BAILII		2
Ames v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)	[2015] UKFTT 337	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2015	BAILII		2
HMRC v Fairford Group (in liquidation) and Fairford Partnership Ltd (in liquidation)	[2014] UKUT 329	United Kingdom Upper Tribunal	United Kingdom	23 Jul 2014	BAILII		87
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
AC Ward & Sons Ltd v Catlin (Five) Ltd	[2009] EWCA Civ 1098; [2010] Lloyds Rep IR 301	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Sep 2009	BAILII		205
Easyair Ltd v Opal Telecom Ltd	[2009] EWHC 339	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		61
ICI Chemicals & Polymers Ltd v TTE Training Ltd	[2007] EWCA Civ 725	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2007	BAILII		391
[2007] FSR 63	[2007] FSR 63		United Kingdom	circa 2007			292
ED & F Man Liquid Products v Patel	[2003] EWCA Civ 472; [2003] 3 All ER 191; [2003] All ER (D) 75; [2004] RPC 171; [2003] CPLR 384; (2003) 24 LS Gaz R 37	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Apr 2003	BAILII		655
[2003] 2 AC 1	[2003] 2 AC 1		United Kingdom	circa 2003	LexisNexis / Westlaw		1
Royal Brompton Hospital NHS Trust v Hammond (No 5)	[2001] EWCA Civ 550; [2001] BLR 297; [2001] Lloyds Rep PN 526; 76 Con LR 621; (2001) 76 Con LR 62	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2001	BAILII		417
Swain v Hillman	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis		922
Swain v Hillman	[2001] 2 All ER 91		United Kingdom	circa 2001	LexisNexis		195
[2000] 3 All Er 1	[2000] 3 All ER 1		United Kingdom	circa 2000	LexisNexis		64