Regulatory

Campbell v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX AND INCOME TAX)

[2023] UKFTT GRC 265First-tier Tribunal (General Regulatory)2023

“UPPER TRIBUNAL(Tax and Chancery Chamber) Royal Courts of Justice, Rolls Building,Fetter Lane, London EC4A 1NL Heard On: 30 June 2023Judgment Date: 03 November 2023 B e f o r e :”

Read the full brief — free

You're reading the free summary of Campbell v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX AND INCOME TAX). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.

Create free account Already have one? Sign in

No card required. Free forever.

Read the full judgment elsewhere

Multiple official and mirror sources — pick whichever loads cleanly on your network.

More Regulatory cases

Davies v Information Commissioner

[2026] UKFTT GRC 423

Hutchinson (t/a Coffee Bean Deli) v Pensions Regulator

[2026] UKFTT GRC 50

Ratcliffe v Information Commissioner

[2026] UKFTT GRC 51

Baker v Registrar of Approved Driving Instructors

[2026] UKFTT GRC 4

Hargan v Information Commissioner

[2026] UKFTT GRC 349

Jim v Roberts (DETERMINED BOUNDARY - line along adjoining curved driveways - modern development - departure from planning requirements - relevant features and dimensions - significance of utility for driving and parking - transfer first in time)

[2026] UKFTT GRC 296

This case is reproduced verbatim from the public judgment published by The National Archives under the UK Government's Open Government Licence v3.0. If you appear in this case and believe it should not be published — for example because your conviction was quashed on appeal, you have statutory anonymity, or for other privacy reasons — request removal here.