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Carter v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments)     3

Cases Referring to this Case

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
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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
HMRC v Hicks	[2020] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2020	BAILII		16
HMRC v Tooth	[2019] EWCA Civ 826	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 May 2019	BAILII		32
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
Tutty v HMRC	[2019] UKFTT 3	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Dec 2018	BAILII		5
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
Anderson v HMRC	[2018] UKUT 159	United Kingdom Upper Tribunal	United Kingdom	17 May 2018	BAILII		24
HMRC v Raymond Tooth	[2018] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2018	BAILII		32
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
Pattullo v HMRC	[2016] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2016	BAILII		28
Sanderson v Revenue and Customs Comrs	[2016] EWCA Civ 19; [2016] 4 WLR 67	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jan 2016	BAILII		20
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
HMRC v Charlton	[2012] UKUT 770	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2012	BAILII		61
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
Corbally-Stourton v HMRC	[2008] UKSPC SPC00692; [2008] STC (SCD) 907	United Kingdom Special Commissioners of Income Tax	United Kingdom	16 Jun 2008	BAILII		41
Household Estate Agents Ltd	[2007] EWHC 1684	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		3
Hudson v Humbles	(1965) 42 Tax Cas 380		United Kingdom	circa 1965			11
Brady v Group Lotus Car Companies Plc	(1987) 60 Tax Cas 359		United Kingdom	circa 1987			8
IRC v Garvin	(1979) 55 Tax Cas 24		United Kingdom	circa 1979			4
R (on the application of Pattullo) v Revenue and Customs Comrs	[2009] CSOH 137		United Kingdom - Scotland	circa 2009			12