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R (Huitson) v HMRC     16

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
- Ludgate House Ltd v Ricketts (Valuation Officer) (RATING - HEREDITAMENT - office building occupied by 'property guardians' while awaiting redevelopment)	[2023] UKUT 36	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2023	BAILII
R (Durant Education Trust) v Secretary of State for Education	[2020] EWCA Civ 1651; [2021] ELR 213	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Dec 2020	BAILII		2
Aviva Insurance Ltd , R (On the Application Of) v The Secretary of State for Work and Pensions	[2020] EWHC 3118 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	20 Nov 2020	BAILII		1
R (DA) v Secretary of State for Work and Pensions	[2019] UKSC 21; [2019] 1 WLR 3289	United Kingdom Supreme Court	United Kingdom	15 May 2019	BAILII		86
Banks v Revenue & Customs (INHERITANCE TAX : Human rights)	[2018] UKFTT 617	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2018	BAILII		1
R (Broomfield) v Revenue and Customs Comrs	[2018] EWHC 1966 (Admin); [2019] 1 WLR 1353	High Court of England and Wales	United Kingdom - England and Wales	27 Jul 2018	BAILII		7
Shiner v HMRC	[2018] EWCA Civ 31; [2018] 1 WLR 2812; [2018] BTC 8	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jan 2018	BAILII		16
R (Rowe) v Revenue and Customs Commissioners, and R (Vital Nut) v Revenue and Customs Commissioners	[2017] EWCA Civ 2105; [2018] 1 WLR 3039	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Dec 2017	BAILII		17
Walapu v HMRC	[2016] EWHC 658 (Admin); [2016] BTC 14	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2016	BAILII		29
Huitson v HMRC	[2015] UKFTT 448	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2015	BAILII		10
Rowe v Revenue and Customs Commissioners	[2015] EWHC 2293 (Admin); [2015] BTC 27	High Court of England and Wales	United Kingdom - England and Wales	31 Jul 2015	BAILII		23
In re Recovery of Medical Costs for Asbestos Diseases (Wales) Bill	[2015] UKSC 3; [2015] AC 1016; [2015] 2 All ER 899; [2015] 2 WLR 481	United Kingdom Supreme Court	United Kingdom	9 Feb 2015	BAILII		62
R (on the application of St Matthews (West) Ltd v HM Treasury	[2014] EWHC 1848 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	6 Jun 2014	BAILII		9
Mark Allan	[2013] UKFTT 142	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2013	BAILII		1
Salvesen v Riddell	[2012] ScotCS CSIH_26	Scottish Court of Session	United Kingdom - Scotland	15 Mar 2012	BAILII
Oakhurst Property Developments (Lowndes Square No 2 Ltd v Blackstar (Isle of Man) Ltd)	[2012] EWHC 1131 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Mar 2012	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Smallwood v HMRC	[2010] EWCA Civ 778; (2010) 80 Tax Cas 536	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Jul 2010	BAILII		23
R Huitson v HMRC	[2010] EWHC 97	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		1
R (Federation of Tour Operators) v HM Treasury	[2007] EWHC 2062	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
Kopecky v Slovakia	(2005) 41 EHRR 944	European Court of Human Rights	Europe	circa 2005			7
Draon v France	(2005) 20 BHRC 456			circa 2005	LexisNexis		2
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
Beyeler v Italy	(2000) 33 EHRR 1224	European Court of Human Rights	Europe	circa 2000			2
National and Provincial Building Society v United Kingdom	[1997] ECHR 87; (1998) 25 EHRR 127	European Court of Human Rights	Europe	23 Oct 1997	BAILII		70
Pressos Compania Naviera SA v Belgium	[1995] ECHR 17849/91	European Court of Human Rights	Europe	circa 1995	BAILII		1
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII		54