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Smith v Revenue & Customs (INHERITANCE TAX - statutory time limit)   flag 

[2019] UKFTT 640
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
22nd October, 2019

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag 301
Romasave (Property Services) Ltd v HMRC [2015] UKUT 254 United Kingdom Upper Tribunal United Kingdom 27 May 2015 BAILII flag 163

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