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Executors of the Late Sheriff Graham Louden Cox v HMRC   flag  1

[2020] UKFTT 442
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd November, 2020

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 flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
HMRC v Pawson [2013] UKUT 50 United Kingdom Upper Tribunal United Kingdom 28 Jan 2013 BAILII flag 10
IRC v George [2003] EWCA Civ 1763; [2004] BTC 8003; [2003] STI 2276 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Dec 2003 BAILII flag 10
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 flag 5
HM Revenue & Customs v A M Brander as Exec of the Will of the late fourth Earl of Balfour [2010] UKUT 300 United Kingdom Upper Tribunal United Kingdom 16 Aug 2010 BAILII flag 4
Revenue and Customs v The Personal Representatives of the Estate of Maureen Vigne (Deceased) (Inheritance tax - business property relief) [2018] UKUT 357 United Kingdom Upper Tribunal United Kingdom 31 Oct 2018 BAILII flag 3
Vigne v HMRC [2017] UKFTT 632 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2017 BAILII flag 3
Executors of Marjorie Ross v HMRC [2017] UKFTT 507 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jun 2017 BAILII flag 3
Green v HMRC [2015] UKFTT 334 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2015 BAILII flag 3
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 flag 3
Earl of Balfour v Revenue & Customs [2009] UKFTT 101 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2009 BAILII flag 3
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 flag 2
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 flag

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