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John Best (Executor of Alfred Buller) v HMRC 5

[2014] UKFTT 77

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

13th January, 2014

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Anne Christine Curtis Green v Revenue & Customs	[2015] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 May 2015	BAILII
Executors of Marjorie Ross v HMRC	[2017] UKFTT 507	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jun 2017	BAILII		3
Executors of the Late Sheriff Graham Louden Cox v HMRC	[2020] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Nov 2020	BAILII		1
FIRTH AND MRS RITA FIRTHAS THE TRUSTEES OF THE L BATLEY1984 SETTLEMENT v Revenue & Customs (INHERITANCE TAX - business property relief - apart-hotel - whether business mainly holding investments)	[2022] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2022	BAILII
Green v HMRC	[2015] UKFTT 334	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2015	BAILII		3

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
HMRC v Pawson	[2013] UKUT 50	United Kingdom Upper Tribunal	United Kingdom	28 Jan 2013	BAILII		10
IRC v George	[2003] EWCA Civ 1763; [2004] BTC 8003; [2003] STI 2276	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Dec 2003	BAILII		10
McCall v HMRC	[2009] NICA 12; [2009] BTC 8059	Court of Appeal in Northern Ireland	United Kingdom - Northern Ireland	25 Feb 2009	BAILII		10

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