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Martin v IRC   flag  14

[1995] STC (SCD) 5
Simon's Tax Cases, Special Commissioners' Decisions
United Kingdom

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
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 flag 1
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
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
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 flag
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
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
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
McCall v Revenue & Customs [2008] UKSPC SPC00678 United Kingdom Special Commissioners of Income Tax United Kingdom 7 Apr 2008 BAILII flag
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 flag
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 flag
Stedman (Executors Of) v Inland Revenue [2002] UKSC SPC00323 United Kingdom Supreme Court United Kingdom 19 Jun 2002 BAILII flag
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

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