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How Development 1 Ltd v HMRC   flag  7

[2023] UKUT 84
United Kingdom Upper Tribunal
United Kingdom
30th March, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revenue and Customs v Suterwalla (Stamp Duty Land Tax - whether mixed residential and non-residential use) [2024] UKUT 188 United Kingdom Upper Tribunal United Kingdom 1 Jul 2024 BAILII flag
Guerlain-Desai v Revenue & Customs (Stamp Duty Land Tax-purchase of dwelling house and land - whether the dwelling house and land included land that was not garden and grounds of a building) [2024] UKFTT 515 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2024 BAILII flag
Lynch v Revenue and Customs (STAMP DUTY LAND TAX-Mixed Use-substantial house purchased) [2024] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2024 BAILII flag
Holding v Revenue and Customs Stamp Duty Land Tax - residential property - whether all the land sold with a house formed part of the grounds) [2024] UKFTT 337 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2024 BAILII flag
Michael v HMRC [2024] UKFTT 301 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2024 BAILII flag 1
Andrew Jonathan and Della Ann Bloom v Revenue & Customs (Stamp Duty Land Tax - purchase of house and land - whether the house and land were wholly residential at acquisition) [2023] UKFTT 628 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2023 BAILII flag
Taher and Zahra Suterwalla v HMRC [2023] UKFTT 450 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2023 BAILII flag 4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
WM Morrison Supermarkets Plc v HMRC [2023] UKUT 20 United Kingdom Upper Tribunal United Kingdom 23 Jan 2023 BAILII flag 4
Brown v HMRC [2022] UKUT 298 United Kingdom Upper Tribunal United Kingdom 14 Nov 2022 BAILII flag 2
Hyman and Goodfellow v HMRC [2022] EWCA Civ 185 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Feb 2022 BAILII flag 18
Andrew and Tiffany Doe v Revenue and Customs [2022] UKUT 2 United Kingdom Upper Tribunal United Kingdom 17 Jan 2022 BAILII flag 2
Fiander and Brower v HMRC [2021] UKUT 156 United Kingdom Upper Tribunal United Kingdom 7 Jul 2021 BAILII flag 11
Natwest Markets Plc v Bilta (UK) Ltd [2021] EWCA Civ 680 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 May 2021 BAILII flag 46
Saint-Gobain Building Distribution Ltd v Revenue and Customs [2021] UKUT 75 United Kingdom Upper Tribunal United Kingdom 29 Mar 2021 BAILII flag 2
Pickle Properties Ltd v Plant [2021] UKPC 6 Privy Council United Kingdom 29 Mar 2021 BAILII flag 7
Blackbushe Airport Ltd v R and the Secretary of State for Environment and Food and Rural Affairs [2021] EWCA Civ 398; [2022] QB 103; [2022] 1 All ER 524; [2021] PLSCS 56; [2021] 3 WLR 567 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Mar 2021 BAILII flag 4
Hyman v HMRC [2021] UKUT 68 United Kingdom Upper Tribunal United Kingdom 18 Mar 2021 BAILII flag 17
HMRC v Anna Cook [2021] UKUT 15 United Kingdom Upper Tribunal United Kingdom 28 Jan 2021 BAILII flag 8
Ltd v HMRC [2021] UKFTT 248 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jan 2021 BAILII flag 5
Goodfellow v HMRC [2019] UKFTT 750 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Dec 2019 BAILII flag 7
Ingenious Games LLP & Others v HMRC [2019] UKUT 226 United Kingdom Upper Tribunal United Kingdom 26 Jul 2019 BAILII flag 25
Hyman v HMRC [2019] UKFTT 469 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2019 BAILII flag 15
Degorce v HMRC [2017] EWCA Civ 1427; [2018] 4 WLR 79 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Oct 2017 BAILII flag 19
Davis & Dann Ltd v HMRC [2016] EWCA Civ 142 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Mar 2016 BAILII flag 25
Fage UK Ltd v Chobani UK Ltd [2014] EWCA Civ 5; [2014] FSR 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jan 2014 BAILII flag 391
Runa Begum v Tower Hamlets London Borough Council [2003] UKHL 5; [2003] 2 AC 430; [2003] 1 All ER 731; [2003] All ER (D) 191; 14 BHRC 400; [2003] ACD 41; [2003] 2 WLR 388; [2003] HRLR 16; [2003] UKHRR 419; [2003] Hous LR 20 House of Lords United Kingdom - Scotland 13 Feb 2003 BAILII flag 227
Cobham v Frett [2000] UKPC 49; [2001] 1 WLR 1775; [2000] All ER (D) 2481 Privy Council United Kingdom 18 Dec 2000 BAILII flag 62
Council of Civil Service Unions v Minister for the Civil Service [1985] AC 374; 9 Page 20 United Kingdom circa 1985 LexisNexis / Westlaw flag 1277
Methuen-Campbell v Walters &#xA0 [1979] 2 QB 525 United Kingdom circa 1979 LexisNexis / Westlaw flag 4
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132

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