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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 |
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Executors of the Late Sheriff Graham Louden Cox v HMRC | [2020] UKFTT 442 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Nov 2020 | BAILII |
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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 |
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Executors of Marjorie Ross v HMRC | [2017] UKFTT 507 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jun 2017 | BAILII |
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Green v HMRC | [2015] UKFTT 334 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Jul 2015 | BAILII |
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Anne Christine Curtis Green v Revenue & Customs | [2015] UKFTT 236 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 May 2015 | BAILII |
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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 |
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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 |
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Earl of Balfour v Revenue & Customs | [2009] UKFTT 101 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 May 2009 | BAILII |
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McCall v Revenue & Customs | [2008] UKSPC SPC00678 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 7 Apr 2008 | BAILII |
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Peter Phillips, Stacey Phillips and Janice Phillips The Executors of Rhoda Phillips Deceased v Revenue & Customs | [2006] UKSPC SPC00555 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 26 Jul 2006 | BAILII |
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Clark (Executors of Peggy Eileen Clark Deceased) v Revenue and Customs | [2005] UKSPC SPC00502 | United Kingdom Special Commissioners of Income Tax | United Kingdom | 27 Sep 2005 | BAILII |
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Stedman (Executors Of) v Inland Revenue | [2002] UKSC SPC00323 | United Kingdom Supreme Court | United Kingdom | 19 Jun 2002 | BAILII |
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IRC v George |
[2003] EWCA Civ 1763; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 5 Dec 2003 | BAILII |
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