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Benoit D'Angelin v Revenue and Customs (INCOME TAX - BUSINESS INVESTMENT RELIEF - Introduction by Appellant of 1 5m foreign income to UK)

[2024] UKFTT 462

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

30th May, 2024

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Marlborough DP Ltd	[2024] UKUT 103	United Kingdom Upper Tribunal	United Kingdom	16 Apr 2024	BAILII		1
ASSET HOUSE PICCADILLY Ltd v Revenue & Customs (Information Notice - Schedule 16 Finance (No	2 Act 2017		United Kingdom	19 Apr 2023	BAILII		7
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
R (Good Law Project) v The Electoral Commission	[2019] EWCA Civ 1567	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Sep 2019	BAILII		2
Big Bad Wolff Ltd v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - personal service Co - self-employed actor)	[2019] UKUT 121	United Kingdom Upper Tribunal	United Kingdom	9 Apr 2019	BAILII		2
Reeves v HMRC	[2018] UKUT 293	United Kingdom Upper Tribunal	United Kingdom	26 Sep 2018	BAILII		5
R (Good Law Project) v Electoral Commission	[2018] EWHC 2414; [2019] 1 All ER 36	High Court of England and Wales	United Kingdom - England and Wales	circa 2018	BAILII		4
Lobler v HMRC	[2015] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	26 Mar 2015	BAILII		12
Shahid v Scottish Ministers	[2015] UKSC 58; [2016] AC 429	United Kingdom Supreme Court	United Kingdom	circa 2015	BAILII		28
Eclipse Film Partners (No 35) LLP v HMRC	[2013] UKUT 639	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2013	BAILII		13
R (on the application of Edison First Power Ltd) v Central Valuation Officer	[2003] UKHL 20; [2003] 4 All ER 209; [2003] 1 All ER (Comm) 747; [2003] All ER (D) 171; [2003] 2 Lloyds Rep 87; [2003] 2 EGLR 133	House of Lords	United Kingdom	circa 2003	BAILII		66
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
National and Provincial Building Society v United Kingdom	[1997] ECHR 87; (1998) 25 EHRR 127	European Court of Human Rights	Europe	23 Oct 1997	BAILII		70
Gasus Dosier v Netherlands	[1995] ECHR 7; (1995) 20 EHRR 403	European Court of Human Rights	Europe	23 Feb 1995	BAILII		57

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