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Samarkand Film Partnership No 3 v Revenue & Customs 6

[2011] UKFTT 610

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

United Kingdom

20th September, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII		18
Investment and Securities Trust Ltd v Revenue And Customs (Annual tax on enveloped dwellings - higher rate of SDLT for high-value residential transaction)	[2024] UKFTT 230	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Mar 2024	BAILII
Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs	[2022] UKFTT 74	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2022	BAILII
Jerome Anderson v HMRC	[2016] UKFTT 565	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Aug 2016	BAILII		3
David Thomson v Revenue & Customs	[2013] UKFTT 468	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Sep 2013	BAILII
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)	[2023] UKUT 260	United Kingdom Upper Tribunal	United Kingdom	26 Oct 2023	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)	[2023] UKUT 260	United Kingdom Upper Tribunal	United Kingdom	26 Oct 2023	BAILII
Icebreaker 1 LLP v HMRC	[2010] UKUT 477	United Kingdom Upper Tribunal	United Kingdom	26 Jan 2011	BAILII		5
CIR v George Guthrie and Son	(1952) 33 Tax Cas 327		United Kingdom	circa 1952			5
2 Act 1992	2 Act 1992		United Kingdom	circa 1992			36
Lupton v FA & AB Ltd	57 Tax Cas 580		United Kingdom	circa 2023			1
Bennet v Rowse	(1957) 38 Tax Cas 476		United Kingdom	circa 1957			2
Brown v Richardson	[1997] STC (SCD) 233		United Kingdom	circa 1997			4

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