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Shinelock Ltd v HMRC   flag  5

[2023] UKUT 107
United Kingdom Upper Tribunal
United Kingdom
15th May, 2023

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Hurst v Revenue and Customs (STAMP DUTY LAND TAX - whether residential or non-residential rates apply) [2024] UKFTT 540 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jun 2024 BAILII flag
v-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2024 BAILII flag
HOULDSWORTH v Revenue & Customs (PROCEDURE - application to strike out - whether jurisdiction) [2024] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2024 BAILII flag
Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital) [2024] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2024 BAILII flag
Burdett v The Financial Conduct Authority [2024] UKUT 156 United Kingdom Upper Tribunal United Kingdom 4 Jun 2024 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Hurst v Revenue and Customs (STAMP DUTY LAND TAX - whether residential or non-residential rates apply) [2024] UKFTT 540 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jun 2024 BAILII flag
v-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2024 BAILII flag
HOULDSWORTH v Revenue & Customs (PROCEDURE - application to strike out - whether jurisdiction) [2024] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2024 BAILII flag
Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital) [2024] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jan 2024 BAILII flag
Shinelock Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 320 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2021 BAILII flag 2
Tower MCashback LLP 1 v HMRC [2001] UKSC 19 United Kingdom Supreme Court United Kingdom circa 2001 BAILII flag 1
Burdett v The Financial Conduct Authority [2024] UKUT 156 United Kingdom Upper Tribunal United Kingdom 4 Jun 2024 BAILII flag
Clipperton v Revenue and Customs (INCOME TAX - dividend avoidance scheme involving trust - whether taxable dividend or distribution received by taxpayers - whether settlements legislation overrode any charge under distribution code - application of settlements legislation - element of bounty requirement - whether taxpayers were settlors - application of multiple settlor provisions) [2022] UKUT 351 United Kingdom Upper Tribunal United Kingdom 20 Dec 2022 BAILII flag 3
Daarasp LLP v HMRC [2021] UKUT 87 United Kingdom Upper Tribunal United Kingdom 13 Apr 2021 BAILII flag 5
Ritchie v HMRC [2019] UKUT 71 United Kingdom Upper Tribunal United Kingdom 12 Mar 2019 BAILII flag 7
Liam Hill v HMRC [2018] UKUT 45 United Kingdom Upper Tribunal United Kingdom 14 Feb 2018 BAILII flag 9
B &K Lavery Property Trading Partnership v Revenue & Customs [2016] UKUT 525 United Kingdom Upper Tribunal United Kingdom 1 Dec 2016 BAILII flag 7

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