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M & M Builders (Norfolk) Ltd v Revenue and Customs    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
David Hannah & Carla Hodgson v HMRC	[2021] UKUT 22	United Kingdom Upper Tribunal	United Kingdom	2 Feb 2021	BAILII		6
M &M Builders (Norfolk) Ltd v HMRC	[2021] UKUT 0103	United Kingdom Upper Tribunal	United Kingdom	circa 2021	BAILII		1
M & M Builders (Norfolk) Ltd v Revenue & Customs (TAMP DUTY LAND TAX - whether two transactions between connected parties constitute an exchange)	[2019] UKFTT 541	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Aug 2019	BAILII		1
Christianuyi Ltd v Revenue and Customs: (INCOME TAX)	[2018] UKUT 10	United Kingdom Upper Tribunal	United Kingdom	19 Jan 2018	BAILII		8
HMRC v DV3 RS Ltd Partnership	[2013] EWCA Civ 907; [2014] 1 WLR 1136	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2013	BAILII		18
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		54
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		86
Pepper v Hart	[1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421	House of Lords	United Kingdom	26 Nov 1992	BAILII		960