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• Jarmin v Rawlings
• Retirement relief; whether a disposal constituted the sale of whole or part of a business.
• Batey v Whitfield
• Principle private residence relief; sale of an ancillary property, separate from the main dwelling house
• Wannell v Rothwell, Ch D 1996, 68 TC 719; [1996] STC 450
• Losses on commodity dealing; whether activity constituted a trade and whether losses could be relieved against general income accordingly.
• Zim Properties Ltd v Proctor
• Amount received from out-of-court settlement; whether derived from asset.
• Marren v Ingles
• Earn-outs; deferred consideration which is unascertainable.
• Taylor v Good, CA 1974, 49 TC 277; [1974] STC 148; [1974] 1 WLR 556; [1974] 1 All ER 1137.
• Property with land acquired and subsequently sold with development value; Trading income vs. CGT
• White v Carline
• Chargeability to UK CGT due to trading through a UK branch or agency.]
• Longston v Baker, Ch D 2000, 73 TC 415; [2001] STC 6
• Eligibility of large garden for private residence relief.
• Clark v Mayo
• Retirement relief; whether associated disposal 4 weeks cessation of business was eligible for retirement relief
• Varty v Lynes
• Principle private residence relief; sale of part of land within curtilege of property following earlier sale of dwelling house and land.
• Temperley v Visibell Ltd
• Rollover relief; land acquired; proposed building of factory abandoned; roll-over relief claimed.
• R v CIR, ex parte Fulford-Dobson
• Sale of property by newly non-resident husband, following transfer from wife; claimed application of Extra Statutory condition; done purely to avoid tax?
• Purves v Harrison
• Retirement relief; whether a disposal constituted the sale of whole or part of a business.
• Colley & Hillberg v Clements
• Validity of Claim for hold-over relief following revision of accounts following commencement of an HMRC enquiry.
• CM CHAPPEL v HMRC
• Business asset taper relief with relevance to Entrepreneurs Relief; transfer of a share of a share in a trading consortium, before trading had commenced and any trading assets acquired
• Markey v Sanders
• Principle private residence relief; sale of a property, separate from the main dwelling house
• Campbell Connolly & Co Ltd v Barnett
• Roll-over relief; property not brought immediately into business use due to existence of a lease; brought into use at expiration of lease.
• Jackson v Laskers Home Furnishers Ltd, Ch D 1956, 37 TC 69; [1957] 1 WLR 69; [1956] 3 All ER 891
• Expenditure on repairs to a leasehold property on acquisition; income or capital.
• McGregor v Adcock
• Retirement relief; whether a disposal constituted the sale of whole or part of a business.
• Goodwin v Curtis
• Principle Private Residence relief; short occupation; intention to occupy as main residence.

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