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Hood v Revenue and Customs (INHERITANCE TAX : Gifts)   flag  2

[2016] UKFTT 59
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
2nd February, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Viscount Hood v HMRC [2018] EWCA Civ 2405 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Oct 2018 BAILII flag 1
Hood v Revenue and Customs (INHERITANCE) [2017] UKUT 276 United Kingdom Upper Tribunal United Kingdom 7 Jul 2017 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1986

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Buzzoni v Revenue and Customs Commissioners [2013] EWCA Civ 1684; [2014] 1 WLR 3040 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Dec 2013 BAILII flag 5
[2000] 1 AC 293 [2000] 1 AC 293 United Kingdom circa 2000 LexisNexis / Westlaw flag 29
Ingram v Inland Revenue Commissioners [1997] 4 All ER 395 United Kingdom circa 1997 LexisNexis flag 18
In re Nichols, decd [1975] 1 WLR 534 United Kingdom circa 1975 LexisNexis / Westlaw flag 7
In re Nichols, decd [1974] 1 WLR 296 United Kingdom circa 1974 LexisNexis / Westlaw flag 2
Oakes v Commissioner of Stamp Duties (NSW) [1954] AC 57; [1953] 2 All ER 92 United Kingdom circa 1954 LexisNexis / Westlaw flag 11
St Aubyn v Attorney-General [1951] UKHL 3; [1952] AC 15; [1951] 2 All ER 473 House of Lords United Kingdom 12 Jul 1951 BAILII flag 94
Lang v Webb [1912] HCA 7; 13 CLR 503; 18 ALR 49 High Court of Australia Australia - Commonwealth 12 Mar 1912 AustLII flag 22
Attorney-General v Worrall [1894] UKLawRpKQB 192; [1895] 1 QB 99; 59 JP 467 United Kingdom 21 Nov 1894 CommonLII flag 32
Moule v Garrett [1872] UKLawRpExch 18; (1872) LR 7 Exch 101; 41 LJEx 62 Court of Exchequer United Kingdom 3 Feb 1872 CommonLII flag 64

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