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Executors of Marjorie Ross v HMRC 3

[2017] UKFTT 507

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

United Kingdom

20th June, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
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
Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs)	[2018] UKFTT 306	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Apr 2018	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
Graham (Deceased) v Revenue & Customs (INHERITANCE TAX : Business/agricultural reliefs)	[2018] UKFTT 306	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Apr 2018	BAILII		2
Green v HMRC	[2015] UKFTT 334	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2015	BAILII		3
John Best (Executor of Alfred Buller) v HMRC	[2014] UKFTT 77	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jan 2014	BAILII		5
Trustees of David Zetland Settlement v HMRC	[2013] UKFTT 284	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 May 2013	BAILII		3
Nicolette Vivian Pawson (Deceased) v HMRC	[2012] UKFTT 51	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2011	BAILII		4
HMRC v Pawson	[2013] UKUT 50	United Kingdom Upper Tribunal	United Kingdom	28 Jan 2013	BAILII		10
Clark v HMRC	[2005] STC (SCD) 823		United Kingdom	circa 2005			1
Martin v IRC	[1995] STC (SCD) 5		United Kingdom	circa 1995			14

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