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Rakshit v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barclays Bank plc v Bee	[2001] EWCA Civ 1126; [2002] 1 WLR 332; [2001] All ER (D) 123; (2001) 82 P & CR DG22; [2001] 3 EGLR 41; [2002] L & TR 3	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jul 2001	BAILII		7
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
Blindley Heath Investments Ltd v Bass	[2015] EWCA Civ 1023	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2015	BAILII		39
Brierley v Otuo	[2022] EWHC 1530	High Court of England and Wales	United Kingdom - England and Wales	circa 2022	BAILII
Brown v HMRC	[2022] UKUT 298	United Kingdom Upper Tribunal	United Kingdom	14 Nov 2022	BAILII		2
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
Coolatinney & others v HMRC	[2011] UKFTT 252	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Apr 2011	BAILII		7
Cutts v Head	[1984] Ch 290	Court of Chancery	United Kingdom	circa 1984	LexisNexis / Westlaw		277
Essex County Council v Essex Incorporated Congregational Church Union	[1963] AC 808		United Kingdom	circa 1963	LexisNexis / Westlaw		49
Galliford Try Construction Ltd v Mott Macdonald Ltd	[2008] EWHC 603	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1
GDF Suez Teesside Ltd v Revenue and Customs (CORPORATION TAX)	[2017] UKUT 68	United Kingdom Upper Tribunal	United Kingdom	17 Feb 2017	BAILII		9
HIH Casualty & General Insurance Ltd v Axa Corporate Solutions	[2002] EWCA Civ 1253; [2002] All ER (D) 386; [2003] Lloyds Rep IR 1; [2002] 2 All ER (Comm) 1053	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2002	BAILII		16
Ty v Hy	[2019] EWHC 1310	High Court of England and Wales	United Kingdom - England and Wales	circa 2019	BAILII		3
HMRC v Raftopoulou	[2018] EWCA Civ 818; [2019] 1 WLR 1528	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Apr 2018	BAILII		24
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Johnson v Moreton	[1980] AC 37		United Kingdom	circa 1980	LexisNexis / Westlaw		58
Lighting & Radio Ltd v Levitt	[1947] AC 209; [1946] 2 All ER 653		United Kingdom	circa 1947	LexisNexis / Westlaw		15
Oceanbulk Shipping and Trading SA v TMT Asia Ltd	[2010] UKSC 44; [2011] 1 AC 662; [2010] 4 All ER 1011; [2010] 3 WLR 1424; [2010] SC 44; [2011] 1 All ER (Comm) 1; [2010] All ER (D) 250	United Kingdom Supreme Court	United Kingdom - Scotland	27 Oct 2010	BAILII		92
Project Blue Ltd v HMRC	[2016] EWCA Civ 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 May 2016	BAILII		4
Project Blue Ltd v HMRC	[2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169	United Kingdom Supreme Court	United Kingdom	13 Jun 2018	BAILII		38
Project Blue Ltd v Revenue & Customs	[2013] UKFTT 378	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2013	BAILII		4
Project Blue Ltd v Revenue And Customs	[2014] UKUT 564	United Kingdom Upper Tribunal	United Kingdom	18 Dec 2014	BAILII		4
R (Sword Services Ltd) v HMRC	[2016] EWHC 1473	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII		3
R(oao Wildbur) v Ministry of Defence	[2016] EWHC 821	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII		1
Republic of India v India Steamship Co Ltd (No 2)	[1997] UKHL 40; [1998] AC 878; [1997] 4 All ER 380; [1997] 3 WLR 818	House of Lords	United Kingdom	16 Oct 1997	BAILII		213
Smith Homes 9 Ltd v Revenue & Customs (Procedure : Other)	[2022] UKFTT 5	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jan 2022	BAILII		2
Tinkler v HMRC	[2021] UKSC 39; [2022] AC 886; [2021] 3 WLR 697	United Kingdom Supreme Court	United Kingdom	30 Jul 2021	BAILII		54