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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Investment and Securities Trust Ltd v Revenue And Customs (Annual tax on enveloped dwellings - higher rate of SDLT for high-value residential transaction) | [2024] UKFTT 230 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Mar 2024 | BAILII |
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 |
| Brosch v Revenue And Customs (Procedure - Preliminary issue - Discovery assessments - Whether hypothetical officer could have been reasonably expected to be aware of loss of tax) | [2023] UKFTT 945 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Oct 2023 | BAILII |
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| Victoria Carter & Peter Kennedy v Revenue and Customs | [2021] UKUT 300 | United Kingdom Upper Tribunal | United Kingdom | 1 Dec 2021 | BAILII |
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| Legislation Name | Provision |
| Finance Act 1998 | s29, s45 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| HMRC v Raymond Tooth | [2018] UKUT 38 | United Kingdom Upper Tribunal | United Kingdom | 7 Feb 2018 | BAILII |
|
32  |
| Beagles v HMRC | [2018] UKUT 380 | United Kingdom Upper Tribunal | United Kingdom | 20 Nov 2018 | BAILII |
|
29 |
| Pattullo v HMRC | [2016] UKUT 270 | United Kingdom Upper Tribunal | United Kingdom | 14 Jun 2016 | BAILII |
|
28 |
| Anderson v HMRC | [2018] UKUT 159 | United Kingdom Upper Tribunal | United Kingdom | 17 May 2018 | BAILII |
|
24 |
| Sanderson v Revenue and Customs Comrs |
[2016] EWCA Civ 19; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 21 Jan 2016 | BAILII |
|
20 |
| HMRC v Lansdowne Partners Ltd Partnership | [2011] EWCA Civ 1578 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Dec 2011 | BAILII |
|
17 |
| HMRC v Hicks | [2020] UKUT 12 | United Kingdom Upper Tribunal | United Kingdom | 14 Jan 2020 | BAILII |
|
16 |
| R (on the application of Pattullo) v Revenue and Customs Comrs |
|
United Kingdom - Scotland | circa 2009 |
|
12 |
||
| Hudson v Humbles |
|
United Kingdom | circa 1965 |
|
11 |
||
| Brady v Group Lotus Car Companies Plc |
|
United Kingdom | circa 1987 |
|
8 |
||
| Tutty v HMRC | [2019] UKFTT 3 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Dec 2018 | BAILII |
|
5 |
| Hicks v HMRC | [2018] UKFTT 22 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2018 | BAILII |
|
5 |
| Lloyd | [2017] UKFTT 828 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Dec 2016 | BAILII |
|
4 |
| IRC v Garvin |
|
United Kingdom | circa 1979 |
|
4 |
||
| Household Estate Agents Ltd | [2007] EWHC 1684 | High Court of England and Wales | United Kingdom - England and Wales | circa 2007 | BAILII |
|
3 |
| Gray v Revenue & Customs (STAMP DUTY : Land tax) | [2019] UKFTT 213 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Mar 2019 | BAILII |
|
1 |
| Mr Robert Smith v Revenue & Customs | [2013] UKFTT 368 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Jun 2013 | BAILII |
|
1 |
| Investment and Securities Trust Ltd v Revenue And Customs (Annual tax on enveloped dwellings - higher rate of SDLT for high-value residential transaction) | [2024] UKFTT 230 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Mar 2024 | BAILII |
|
|
| Brosch v Revenue And Customs (Procedure - Preliminary issue - Discovery assessments - Whether hypothetical officer could have been reasonably expected to be aware of loss of tax) | [2023] UKFTT 945 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Oct 2023 | BAILII |
|
|
| Victoria Carter & Peter Kennedy v Revenue and Customs | [2021] UKUT 300 | United Kingdom Upper Tribunal | United Kingdom | 1 Dec 2021 | BAILII |
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