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Olufote v Revenue & Customs (STAMP DUTY LAND TAX - avoidance scheme - sub-sale contract to a trust)

[2023] UKFTT 130

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

United Kingdom

14th February, 2023

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ANDREW NUTTALL v Revenue & Customs (PROCEDURE - abuse of process - jurisdiction)	[2022] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2022	BAILII		3
Fanning v HMRC	[2022] UKUT 21	United Kingdom Upper Tribunal	United Kingdom	21 Jan 2022	BAILII		3
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		43
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
R (on application of APVCO 19 Ltd) v HMRC	[2015] EWCA Civ 648	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jun 2015	BAILII		18
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
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346

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