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

[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 flag 3
Fanning v HMRC [2022] UKUT 21 United Kingdom Upper Tribunal United Kingdom 21 Jan 2022 BAILII flag 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 flag 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 flag 38
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 flag 346
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 flag 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 flag 18

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