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Salinger and Kirby v HMRC &#xA0 3

[2016] UKFTT 677

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

United Kingdom

11th October, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Executors of the Estate of Peter John Linington v Commissioners for His Majesty's Revenue and Customs (Protective costs order - Approach in Drummond v HM Revenue & Customs followed)	[2024] UKUT 70	United Kingdom Upper Tribunal	United Kingdom	19 Mar 2024	BAILII
Redevco Properties UK 1 Ltd v Revenue And Customs	[2023] UKFTT 655	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jul 2023	BAILII
Executors of the Estate of Linington v HMRC	[2023] UKFTT 89	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jan 2023	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Hughes v Bourne	[2012] EWHC 2232	High Court of England and Wales	United Kingdom - England and Wales	circa 2012	BAILII
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Thorpe v HMRC	[2009] EWHC 611	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
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
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
Barclays Mercantile Business Finance Ltd v Mawson	[2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2002	BAILII		19
Saunders v Vautier	[1841] EWHC Ch J82; 41 ER 482	High Court of England and Wales	United Kingdom - England and Wales	5 Jun 1841	BAILII		7

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