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Henderson Investment Funds Ltd v Revenue & Customs (STAMP DUTY : Exemptions and reliefs)   flag 

[2015] UKFTT 505
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
16th October, 2015

Legislation Cited

Legislation Name Provision
Regulations (WA)
Finance Act 1946
Finance Act 1986 s75, s76, s77, s87

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2013 BAILII flag 54
[2001] Si 2001/3755 [2001] SI 2001/3755 United Kingdom circa 2001 flag 3
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315
Save & Prosper Securities [2000] STC (SCD) 408 United Kingdom circa 2000 flag 1

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