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Project Blue Ltd v HMRC   flag  38

[2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169
United Kingdom Supreme Court
United Kingdom
13th June, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Turner [2024] EWHC 1839 (SCCO) High Court of England and Wales United Kingdom - England and Wales 16 Jul 2024 BAILII flag 1
Alimahomed v Revenue and Customs (INCOME TAX - Remittance Basis of taxation) [2024] UKFTT 432 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2024 BAILII flag
Brown v Commissioners for His Majesty's Revenue & Customs [2024] EWCA Civ 92 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Feb 2024 BAILII flag
DUELFUEL NUTRITION LTD v Revenue & Customs (Sports nutrition products) [2024] UKFTT 104 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2024 BAILII flag
LJ Fairburn & Son Ltd , R (On the Application Of) v Secretary of State for Environment Food and Rural Affairs [2024] EWHC 65 (Admin) High Court of England and Wales United Kingdom - England and Wales 19 Jan 2024 BAILII flag
Rakshit v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that [2023] UKFTT 1044 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2023 BAILII flag
Spitalfields Historic Building Trust, R (On the Application Of) v London Borough Of Tower Hamlets [2023] EWCA Civ 917 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2023 BAILII flag
Commissioners for His Majesty's Revenue and Customs v Perenco UK Ltd (PETROLEUM REVENUE TAX - Oil Taxation Act 1975 Schedule 3, paragraph 8) [2023] UKUT 169 United Kingdom Upper Tribunal United Kingdom 19 Jul 2023 BAILII flag
Braintree District Council v Secretary of State for the Home Department (Rev1) [2023] EWCA Civ 727 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jun 2023 BAILII flag 1
Meades v HMRC [2023] UKFTT 544 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jun 2023 BAILII flag 2
Lownie v The Information Commissioner [2023] UKFTT 397 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Apr 2023 BAILII flag 1
Redmount Trust Co Ltd v Revenue and Customs (STAMP DUTY LAND TAX - land transaction return - validity of a document purporting to be a land transaction return) [2023] UKUT 68 United Kingdom Upper Tribunal United Kingdom 16 Mar 2023 BAILII flag
Fanning v HMRC [2023] EWCA Civ 263; [2023] 1 WLR 2853 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Mar 2023 BAILII flag 3
Olufote v Revenue & Customs (STAMP DUTY LAND TAX - avoidance scheme - sub-sale contract to a trust) [2023] UKFTT 130 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2023 BAILII flag
Chadwick , Application for Judicial Review [2023] NIKB 7 (07 February 2023) [2023] KB 7 United Kingdom 7 Feb 2023 BAILII flag
Braithwaite And Melton Meadows Properties Ltd, R (On the Application Of) v East Suffolk Council [2022] EWCA Civ 1716 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2022 BAILII flag 1
HMRC v Wilkes [2022] EWCA Civ 1612 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Dec 2022 BAILII flag 11
Tidal Lagoon (Swansea Bay) Plc v Secretary of State for Business, Energy and Industrial Strategy [2022] EWCA Civ 1579 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2022 BAILII flag 4
PSV 1982 Ltd v Langdon [2022] EWCA Civ 1319 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Oct 2022 BAILII flag
Ridgway v Revenue And Customs (SDLT return, acquisition of two distinct properties from single vendor, claim for mixed use relief) [2022] UKFTT 412 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Apr 2022 BAILII flag
L , R (On the Application Of) v Devon County Council [2022] EWHC 493 (Admin) High Court of England and Wales United Kingdom - England and Wales 8 Mar 2022 BAILII flag 1
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2022] UKFTT 38 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2022 BAILII flag
Yabyanas Ltd v The Commissioner General Tax Administration Jamaica [2021] JMSC 185 Supreme Court of Jamaica Jamaica 3 Dec 2021 CommonLII flag
Victoria Carter & Peter Kennedy v Revenue and Customs [2021] UKUT 300 United Kingdom Upper Tribunal United Kingdom 1 Dec 2021 BAILII flag
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2021] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2021 BAILII flag 1
Hamilton v Secretary of State for Business, Energy And Industrial Strategy (Rev1) [2021] EWHC 2647 (QB) High Court of England and Wales United Kingdom - England and Wales 6 Oct 2021 BAILII flag 4
Psv 1982 Ltd v Langdon (Rev1) [2021] EWHC 2475 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Sep 2021 BAILII flag 2
Brown v Revenue & Customs (SDLT - Arrangement under which house sold to Co) [2021] UKFTT 208 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Jun 2021 BAILII flag
Albert House v HMRC [2020] UKUT 373 United Kingdom Upper Tribunal United Kingdom 4 Jan 2021 BAILII flag 2
Project Blue Ltd v Revenue & Customs (STAMP DUTY LAND TAX - contingent consideration)) [2020] UKFTT 475 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2020 BAILII flag
Moaref and Mozhdeh v HMRC [2020] UKFTT 396 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Oct 2020 BAILII flag 1
Oisin Fanning v HMRC [2020] UKFTT 292 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2020 BAILII flag 2
Albert House Property Finance PCC LTD (in liquidation) & Vale Property Finance PCC Ltd (in liquidation) v Revenue & Customs (PROCEDURE : DLT - earlier interlocutory decision) [2020] UKFTT 274 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2020 BAILII flag
R (Johnson) v Secretary of State for Work and Pensions [2020] EWCA Civ 778 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Jun 2020 BAILII flag 25
Albert House Property Finance PCC Ltd v Revenue & Customs (SDLT - withdrawal of appeals) [2019] UKFTT 732 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Dec 2019 BAILII flag 2
David Newton Young v HMRC [2019] UKFTT 688 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Nov 2019 BAILII flag 2
M & M Builders (Norfolk) Ltd v Revenue & Customs (TAMP DUTY LAND TAX - whether two transactions between connected parties constitute an exchange) [2019] UKFTT 541 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Aug 2019 BAILII flag 1
Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH v HMRC [2019] UKFTT 262 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2019 BAILII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Court of Appeal (Patten, Lewison and Underhill LJJ) [2018] 1 WLR 368 United Kingdom circa 2018 LexisNexis / Westlaw flag 1
Project Blue Ltd v HMRC [2016] EWCA Civ 485 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 May 2016 BAILII flag 4
HMRC v DV3 RS Ltd Partnership [2013] EWCA Civ 907; [2014] 1 WLR 1136 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2013 BAILII flag 18
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
British Concrete Pipe Association's Agreement, In re [1983] 1 All ER 203; [1983] ICR 215 United Kingdom circa 1983 LexisNexis flag 11
Vestey v Inland Revenue Comrs (Nos 1 and 2) [1980] AC 1170 United Kingdom circa 1980 LexisNexis / Westlaw flag 1
Fry v Inland Revenue Commissioners [1959] Ch 86 Court of Chancery United Kingdom circa 1959 LexisNexis / Westlaw flag 5
Ltd v Pontypridd Waterworks Co [1903] UKLawRpAC 46; [1903] AC 426; [1900-3] All ER 600 United Kingdom 6 Aug 1903 CommonLII flag 246

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