ACCA produce articles on historical tax cases. This page contains links to our articles on the subject of Capital Gains Tax. Follow the links to the full articles.
Tax case articles (Capital Gains Tax):
- Baker, Longson Ch D 2000, 73 TC 415; [2001] STC 6.....[private residence relief; amount of land necessary for proper enjoyment]
- Batey v Wakefield.....[whether an occupied out-building constituted part of main residence]
- Campbell Connolly & Co Ltd v Barnett.....[roll over relief; asset must be brought into business use straight away]
- Clarke v Mayo.....[timing of disposals for retirement relief/entrepreneurs relief]
- CM Chappell v HMRC.....[business asset definition; whether trading]
- Colley & Hillberg v Clements.....[cgt on goodwill and timing of disposal]
- Gilbert (T/A United Foods) v HMRC TC/2010/01864.....[whether sale of part of a salesman's sales book constituted the sale of part of a business for entrepreneurs' relief purposes]
- J Lyons & Co v Attorney General – Ch D 1944, 170 LT 348; [1944] 1 All ER 477.....[whether lighting constitutes plant]
- Jarmin v Rawlings.....[retirement relief/entrepreneurs' relief; sale of part of a business]
- Markey v Sanders.....[whether outbuildings qualified as part of a main residence]
- Marren v Ingles.....[deferred consideration; choses in action]
- McGregor v Adcock.....[retirement relief/entrepreneurs' relief; disposal of part of business]
- Purves v Harrison.....[retirement relief/entrepreneurs' relief; sale of trading premises and business at different times]
- Taylor v Good CA 1974 49 TC 277 [1974] STC 148 [1974] 1 WLR 556 [1974] 1 All ER 1137.....[sale of large property and garden; income or capital?]
- Temperley v Visibell Ltd.....[roll-over relief; asset sold never used for business]
- Varty v Lynes.....[private residence relief; part of garden sold after sale of main house]
- Wannell v Rothwell Ch D 1996 68 TC 719 [1996] STC 450.....[commodity trading; whether revenue or capital]
- White v Carline.....[sale by non-UK residents of a UK trade being carried on through branch or agency]
- Zim Properties Ltd v Proctor.....[damages from suing a solicitor]
Tax case articles (all)
