Taxation of Chargeable Gains Act 1992

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JUDGMENT HHJ DAVIS-WHITE QC: [1] This judgment is structured as follows: Paragraph number Structure of Judgment 1 Introduction and Representation 2 Relevant procedural directions following the First Judgment 18 The main areas of dispute to be determined by this judgment 27 Main Issue 1: Title to the land which was originally held by Grandfather and …

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Bhaur & ors v Equity First Trustees (Nevis) Ltd & ors WTLR(w) 2022-01

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JUDGMENT MARCUS SMITH J: A. Introduction (1) The parties [1] The First Claimant, Mr Amarjit Bhaur is the husband of the Second Claimant, Mrs Joginder Bhaur. They are the parents of two sons, respectively the Third and Fourth Claimants, Mr Mandeep Bhaur and Mr Baldeep Bhaur. I shall refer to the First to Fourth Claimants …

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HMRC v Fisher & ors WTLR(w) 2021-14

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JUDGMENT NEWEY LJ: [1] Over the years, the Fisher family built up a betting business which, from 1988, was run through a company, Stan James (Abingdon) Limited (‘SJA’). In 2000, SJA sold much of its business to Stan James Gibraltar Limited (‘SJG’). The present appeal concerns assessments to tax made on Stephen Fisher, his wife …

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Lee & anr v Lee & anr [2018] WTLR 197

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JUDGMENT HHJ PAUL MATTHEWS: Introductory [1] This is my judgment on a claim for rectification of a notice of severance of joint tenancy of certain land dated 31 January 2007. However, that is not how the claim started. The claim form is dated 24 March 2017, when it was issued under Part 7 of the …

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Carrasco & anr v HMRC [2016] UKFTT 0731 (TC)

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JUDGMENT G JONES QC: [1] This is an appeal by Mr and Mrs Carrasco severally against penalty determinations made against each of them by the respondents. It is appropriate that we first set out the history of the present appeal. It began as an appeal against Capital Gains Tax assessments relating to the appellants’ respective …

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Hamilton v Hamilton & anr [2016] EWHC 1132 (Ch)

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JUDGMENT HENDERSON J: Introduction and background [1] In January 1939 the late David Hamilton (then David Zwingerman) (David) escaped from Nazi Germany to England as an unaccompanied child under the Kindertransport programme. He was 15 years old. His sister, Hannah, tried to go with him on the same train, but was refused permission to travel …

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Ramsay v HMRC [2013] UKUT 0226 (TCC)

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JUDGMENT JUDGE ROGER BERNER: Decision [1] The appellant, Mrs Ramsay, appeals, with the permission of this tribunal, against the decision of the First-Tier Tribunal (the FTT) (Judge Huddlestone and Mr Hennessey) released on 25 January 2012. [2] The issue before the FTT was whether Mrs Ramsay had, on 16 September 2004, transferred to a company, …

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AC v DC & ors [2012] EWHC 2032 (Fam)

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JUDGMENT MOSTYN J: [1] On 2 July 2012, at the suit of the applicant (W), I set aside a transaction made by the first respondent (H) on about 2 December 2010, pursuant to s37(2) Matrimonial Causes Act 1973 (MCA 1973). That transaction was the transfer by H of his 86.24% shareholding in D (Holdings) Ltd …

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Taxation of Chargeable Gains Act 1992

Procter v Procter & ors WTLR(w) 2023-01

Bhaur & ors v Equity First Trustees (Nevis) Ltd & ors WTLR(w) 2022-01

HMRC v Fisher & ors WTLR(w) 2021-14

Lee & anr v Lee & anr [2018] WTLR 197

Carrasco & anr v HMRC [2016] UKFTT 0731 (TC)

Hamilton v Hamilton & anr [2016] EWHC 1132 (Ch)