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Buzzoni v Revenue and Customs Commissioners   flag  5

[2013] EWCA Civ 1684; [2014] 1 WLR 3040
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
19th December, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Executors of Elborne v Revenue And Customs (INHERITANCE TAX - the deceased entered into an agreement to sell her home to the trustees of a trust for the benefit of her children) [2023] UKFTT 626 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2023 BAILII flag
Cutler v The Information Commissioner [2023] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2023 BAILII flag 1
Shelford v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme") [2020] UKFTT 53 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jan 2020 BAILII flag
Viscount Hood v HMRC [2018] EWCA Civ 2405 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Oct 2018 BAILII flag 1
Hood v Revenue and Customs (INHERITANCE TAX : Gifts) [2016] UKFTT 59 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2016 BAILII flag 2

Legislation Cited

Legislation Name Provision
Finance Act 1940
Finance Act 1975
Finance Act 1986 s102

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ingram v IRC [2000] 1 AC 293 United Kingdom circa 2000 LexisNexis / Westlaw flag 29
In re Nichols, decd [1975] 1 WLR 534 United Kingdom circa 1975 LexisNexis / Westlaw flag 7
Chick v Commissioner of Stamp Duties [1958] AC 444 United Kingdom circa 1958 LexisNexis / Westlaw flag 1
Oakes v Commissioner of Stamp Duties of New South Wales [1954] AC 435 United Kingdom circa 1954 LexisNexis / Westlaw flag 1
St Aubyn v Attorney-General [1951] UKHL 3; [1952] AC 15; [1951] 2 All ER 473 House of Lords United Kingdom 12 Jul 1951 BAILII flag 94
Munro v Commissioner of Stamp Duties [1933] UKPC 1; [1934] AC 61; [1933] All ER 185 Privy Council United Kingdom 12 Jan 1933 BAILII flag 18
Lang v Webb [1912] HCA 7; 13 CLR 503; 18 ALR 49 High Court of Australia Australia - Commonwealth 12 Mar 1912 AustLII flag 22
Act and Re Cochrane [1906] 2 IR 200; [1905] 2 IB 626 circa 1906 15
Grey (Earl) v Attorney-General [1900] UKLawRpAC 4; [1900] AC 124 United Kingdom 15 Feb 1900 CommonLII flag 18
Attorney-General v Worrall [1894] UKLawRpKQB 192; [1895] 1 QB 99; 59 JP 467 United Kingdom 21 Nov 1894 CommonLII flag 32
Moule v Garrett [1872] UKLawRpExch 18; (1872) LR 7 Exch 101; 41 LJEx 62 Court of Exchequer United Kingdom 3 Feb 1872 CommonLII flag 64

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