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Viscount Hood v HMRC   flag  1

[2018] EWCA Civ 2405
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
30th October, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shelford v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme") [2020] UKFTT 53 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jan 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Landlord and Tenant Act 1954 (Vic)
Finance Act 1940
Finance Act 1975
Finance Act 1986 s102

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2017] Ukut 0276 [2017] UKUT 0276 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 1
Hood v Revenue and Customs (INHERITANCE TAX : Gifts) [2016] UKFTT 59 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Feb 2016 BAILII flag 2
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
[2010] 1 AC 293 [2010] 1 AC 293 United Kingdom circa 2010 LexisNexis / Westlaw flag 1
Ingram v IRC [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
City of London Corporation v Fell; Herbert Duncan Ltd v Cluttons (a firm) [1993] QB 589; [1993] 2 All ER 449; (1992) 65 P & CR 229; [1993] 2 WLR 710; [1993] 1 EGLR 93; (1992) 91 LGR 151 United Kingdom circa 1992 LexisNexis / Westlaw flag 9
In re Nichols, decd [1975] 1 WLR 534 United Kingdom circa 1975 LexisNexis / Westlaw flag 7
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
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co (Ltd) [1943] AC 425; [1943] 1 All ER 525 United Kingdom circa 1943 LexisNexis / Westlaw flag 26
Munro v Commissioner of Stamp Duties [1933] UKPC 1; [1934] AC 61; [1933] All ER 185 Privy Council United Kingdom 12 Jan 1933 BAILII flag 18
Lang v Webb [1912] HCA 7; 13 CLR 503; 18 ALR 49 High Court of Australia Australia - Commonwealth 12 Mar 1912 AustLII flag 22
Re Cochrane [1905] 2 IR 626 Republic of Ireland 29 Jun 1905 BAILII flag 12
Grey (Earl) v Attorney-General [1900] UKLawRpAC 4; [1900] AC 124 United Kingdom 15 Feb 1900 CommonLII flag 18
Grey (Earl) v Attorney-General [1898] UKLawRpKQB 159; [1898] 2 QB 534 United Kingdom 12 Aug 1898 CommonLII flag 12
Attorney-General v Worrall [1894] UKLawRpKQB 192; [1895] 1 QB 99; 59 JP 467 United Kingdom 21 Nov 1894 CommonLII flag 32

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