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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Redmount Trust Co Ltd v Revenue and Customs (STAMP DUTY LAND TAX - land transaction return - validity of a document purporting to be a land transaction return) | [2023] UKUT 68 | United Kingdom Upper Tribunal | United Kingdom | 16 Mar 2023 | BAILII |
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 |
| Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) | [2022] UKFTT 38 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2022 | BAILII |
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| Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) | [2021] UKFTT 443 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Nov 2021 | BAILII |
|
1 |
| Paul v HMRC | [2020] UKFTT 415 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Oct 2020 | BAILII |
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2 |
| Allam v HMRC | [2020] UKFTT 216 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 May 2020 | BAILII |
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4 |
| Allam v Revenue & Customs (PROCEDURE : enquiry into returns made following automated notice requiring return) | [2020] UKFTT 26 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Jan 2020 | BAILII |
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1 |
| Raison v Revenue & Customs (PROCEDURE : Other) | [2019] UKFTT 199 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Feb 2019 | BAILII |
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|
| Hemingway v Revenue & Customs (PROCEDURE : Other) | [2019] UKFTT 11 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Jan 2019 | BAILII |
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| Flash Film Transport Ltd v HMRC | [2019] UKFTT 4 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Jan 2019 | BAILII |
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4 |
| Huntley v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) | [2018] UKFTT 760 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Dec 2018 | BAILII |
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| Hannah Armstrong v HMRC | [2018] UKFTT 404 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Jul 2018 | BAILII |
|
3 |
| Haigh v Revenue & Customs (Income Tax/Corporation Tax : Penalty) | [2018] UKFTT 399 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jul 2018 | BAILII |
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|
| Crawford v Revenue and Customs | [2018] UKFTT 392 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jul 2018 | BAILII |
|
7 |
| Shaw v HMRC | [2018] UKFTT 381 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Jun 2018 | BAILII |
|
3 |
| Gill v Revenue & Customs (Income Tax/Corporation Tax : Penalty) | [2018] UKFTT 351 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 May 2018 | BAILII |
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| Legislation Name | Provision |
| Finance Act 1998 | s1, s5, s7, s8, s9, s28, s29, s34 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Wood v HMRC | [2018] UKFTT 74 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Feb 2018 | BAILII |
|
8 |
| Tinkler v HMRC | [2018] UKUT 0073 | United Kingdom Upper Tribunal | United Kingdom | circa 2018 | BAILII |
|
2 |
| R (on the application of De Silva) v Revenue and Customs Commissioners |
[2017] UKSC 74; |
United Kingdom Supreme Court | United Kingdom | 15 Nov 2017 | BAILII |
|
14 |
| HMRC v Michael and Elizabeth McQuillan | [2017] UKUT 344 | United Kingdom Upper Tribunal | United Kingdom | 6 Sep 2017 | BAILII |
|
5 |
| Revell v HMRC | [2016] UKFTT 97 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Feb 2016 | BAILII |
|
4 |
| Bloomsbury Verlag GmbH v HMRC | [2015] UKFTT 660 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Dec 2015 | BAILII |
|
8 |
| Nicholas Barnes v HMRC | [2014] EWCA Civ 31 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Jan 2014 | BAILII |
|
4 |
| Southern Cross Employment Agency Ltd v Revenue & Customs | [2014] UKFTT 88 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jan 2014 | BAILII |
|
1 |
| Pollen Estate Trustees Co Ltd v HMRC |
|
England and Wales Court of Appeal | United Kingdom - England and Wales | circa 2013 | BAILII |
|
1 |
| R (Wilkinson) v Inland Revenue Commissioners |
[2005] UKHL 30; |
House of Lords | United Kingdom | 5 May 2005 | BAILII |
|
56 |
| Inco Europe Ltd v First Choice Distribution (a firm) |
[2000] UKHL 15; |
House of Lords | United Kingdom | 9 Mar 2000 | BAILII |
|
320 |
| Inland Revenue Commissioners v Nuttall |
|
United Kingdom | circa 1990 | LexisNexis / Westlaw |
|
8 |
|
| Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) |
[1981] UKHL 2; |
House of Lords | United Kingdom | 9 Apr 1981 | BAILII |
|
721 |
| Royal College of Nursing of the United Kingdom v Department of Health and Social Security |
[1980] UKHL 10; |
House of Lords | United Kingdom | 5 Feb 1980 | BAILII |
|
138 |
| Stewart v Commissioner |
|
United Kingdom | circa 1930 |
|
6 |
||
| 1 WLR 251 |
|
United Kingdom | circa 1981 | LexisNexis / Westlaw |
|
5 |