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Bloomsbury Verlag GmbH v HMRC 8

[2015] UKFTT 660

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

14th December, 2015

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Redmount Trust Co Ltd v Revenue and Customs (STAMP DUTY LAND TAX - land transaction return - validity of a document purporting to be a land transaction return)	[2023] UKUT 68	United Kingdom Upper Tribunal	United Kingdom	16 Mar 2023	BAILII
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief)	[2022] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2022	BAILII
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief)	[2021] UKFTT 443	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Nov 2021	BAILII		1
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs	[2019] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2019	BAILII		1
Duncan v HMRC	[2018] UKFTT 296	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2018	BAILII		5
Dundas Heritable Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances)	[2018] UKFTT 244	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2018	BAILII
Lau v HMRC	[2018] UKFTT 230	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2018	BAILII		29
Patel and Patel v Revenue and Customs Commissioners	[2018] UKFTT 185	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Apr 2018	BAILII		15

Legislation Cited

Legislation Name	Provision
Finance Act 1966
Finance Act 1990	s11, s95, s99
Finance Act 1998	s2, s3, s4, s5, s6, s117, s118

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
R (Oao) Higgs v HMRC	[2015] UKUT 92	United Kingdom Upper Tribunal	United Kingdom	11 Mar 2015	BAILII		7
Nicholas Barnes v HMRC	[2014] EWCA Civ 31	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jan 2014	BAILII		4
Tamar Enterprises Ltd v Revenue & Customs	[2012] UKFTT 626	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Oct 2012	BAILII		1
Day Transitional Provisions and Savings Order)	[2009] SI 2009/403		United Kingdom	circa 2009			2
Leasing Ltd v Coburn (HM Inspector of Taxes)	(1991) 64 Tax Cas 399		United Kingdom	circa 1991			1
Whitney v IRC	[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10		United Kingdom	circa 1926	LexisNexis / Westlaw		104
Commercial Union Assurance Co plc v Shaw	72 Tax Cas 101		United Kingdom				4
Revenue (ex parte Mattessons Wall's Ltd)	68 Tax Cas 205		United Kingdom				9
Social Security and Veterans' Entitlements Amendment (No	2 Act 1987		United Kingdom	circa 1987			26

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