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HMRC v DV3 RS Ltd Partnership     18

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
LKV Ivica Ltd v Director of Border Revenue (RESTORATION - trailer adapted to conceal goods and seized as liable to forfeiture)	[2024] UKFTT 341	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2024	BAILII
Brown v Commissioners for His Majesty's Revenue & Customs	[2024] EWCA Civ 92	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Feb 2024	BAILII
Fanning v HMRC	[2023] EWCA Civ 263; [2023] 1 WLR 2853	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2023	BAILII		3
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	14 Feb 2023	BAILII
Fanning v HMRC	[2022] UKUT 21	United Kingdom Upper Tribunal	United Kingdom	21 Jan 2022	BAILII		3
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
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
Brown v Revenue & Customs (SDLT - Arrangement under which house sold to Co)	[2021] UKFTT 208	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jun 2021	BAILII
M & M Builders (Norfolk) Ltd v Revenue and Customs	[2021] UKUT 103	United Kingdom Upper Tribunal	United Kingdom	5 May 2021	BAILII
Inmarsat Global Ltd v Revenue and Customs	[2021] UKUT 59	United Kingdom Upper Tribunal	United Kingdom	23 Mar 2021	BAILII		3
Oisin Fanning v HMRC	[2020] UKFTT 292	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jul 2020	BAILII		2
Ladywalk LLP v HMRC	[2020] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2020	BAILII		1
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
Travel Document Service v Revenue and Customs Commissioners	[2018] EWCA Civ 549; [2018] 3 All ER 60	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Mar 2018	BAILII		11
Barclays Wealth Trustees (Jersey) Ltd v Revenue And Customs	[2017] EWCA Civ 1512	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Oct 2017	BAILII		1
Members Voluntary Liquidation) v HMRC	[2016] UKFTT 640	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2016	BAILII		3
Project Blue Ltd v HMRC	[2016] EWCA Civ 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 May 2016	BAILII		4
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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
HMRC v DV3	[2012] UKUT 399	United Kingdom Upper Tribunal	United Kingdom	5 Nov 2012	BAILII		2
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
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
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
[1995] AC 148	[1995] AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
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
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123