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Waterside Escapes Ltd v Revenue & Customs (SDLT - higher threshold interest - relief for a qualifying property rental business) 1

[2020] UKFTT 404

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

United Kingdom

13th October, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Investment and Securities Trust Ltd v Revenue And Customs (Annual tax on enveloped dwellings - higher rate of SDLT for high-value residential transaction)	[2024] UKFTT 230	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Mar 2024	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Henkes v HMRC	[2020] UKFTT 159	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Mar 2020	BAILII		4
Gascoines Group Ltd	[2004] EWHC 640	High Court of England and Wales	United Kingdom - England and Wales	circa 2004	BAILII		1
R v Commissioners of Inland Revenue; Ex parte Newfields Developments Ltd	[2001] UKHL 27; [2001] 4 All ER 400; [2001] 1 WLR 1111; [2001] STI 851; [2001] BTC 196; 73 Tax Cas 532	House of Lords	United Kingdom	23 May 2001	BAILII		10
Abbey National Building Society v Cann	[1990] UKHL 3; [1991] 1 AC 56; [1990] 1 All ER 1085; [1990] 2 WLR 832	House of Lords	United Kingdom	29 Mar 1990	BAILII		89

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