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Banks v Revenue & Customs (INHERITANCE TAX : Human rights)   flag  1

[2018] UKFTT 617
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
15th October, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Banks v Revenue And Customs [2021] EWCA Civ 1439 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Oct 2021 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1975 s24

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R (on the application of Rowe) v Commissioners of Revenue and Customs [2017] EWCA 2105 England and Wales Court of Appeal United Kingdom - England and Wales circa 2017 BAILII flag 1
Mathieson v Secretary of State for Work and Pensions [2015] UKSC 47; [2016] All ER 779; [2015] 1 WLR 3250 United Kingdom Supreme Court United Kingdom 8 Jul 2015 BAILII flag 97
R (SG) v Secretary of State for Work and Pensions [2015] UKSC 16; [2015] 4 All ER 939; [2015] 1 WLR 1449 United Kingdom Supreme Court United Kingdom 18 Mar 2015 BAILII flag 126
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 flag 62
R (Nicklinson) v Ministry of Justice [2014] UKSC 38; [2015] AC 657; [2014] 3 All ER 843; [2014] 3 WLR 200 United Kingdom Supreme Court United Kingdom 25 Jun 2014 BAILII flag 76
R (Bancoult) v Secretary of State for Foreign and Commonwealth Affairs [2014] EWCA Civ 708; [2015] 1 All ER 185; [2014] 1 WLR 2921 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 May 2014 BAILII flag 8
Bank Mellat v HM Treasury (No 2) [2013] UKSC 39; [2013] 4 All ER 533; [2013] 3 WLR 179; [2013] HRLR 30; [2014] AC 700 United Kingdom Supreme Court United Kingdom 19 Jun 2013 BAILII flag 240
[2013] Ewhc 1502 [2013] EWHC 1502 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 1
R (Huitson) v HMRC [2011] EWCA Civ 893; [2012] QB 489 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2011 BAILII flag 16
Carson v United Kingdom (2010) 51 EHRR 369 European Court of Human Rights Europe circa 2010 flag 15
Durham v BAI (Run Off) Ltd, Re; Employers' Liability Policy 'Trigger' Litigation [2008] UKHL 63; [2009] 1 AC 311; [2009] 2 All ER 26; [2009] 1 All ER (Comm) 805; [2008] All ER (D) 220; [2008] 3 WLR 1023; [2008] HL 63; [2009] HRLR 5; [2009] Lloyds Rep IR 295 House of Lords United Kingdom 21 Nov 2008 BAILII flag 205
In re G (Adoption: Unmarried Couple) [2008] UKHL 38; [2009] 1 AC 173; (2008) 24 BHRC 650; [2008] UKHRR 1181; [2008] NI 310; [2008] HRLR 37; [2008] Fam Law 977; [2008] 3 WLR 76 House of Lords United Kingdom - Northern Ireland 18 Jun 2008 BAILII flag 124
[2008] Ukhl 42; [2008] 1 WLR 1434 [2008] UKHL 42; [2008] 1 WLR 1434 House of Lords United Kingdom circa 2008 BAILII flag 64
DH v Czech Republic (2008) 47 EHRR 3 European Court of Human Rights Europe circa 2008 flag 84
Al (Serbia) v Secretary of State for the Home Department [2008] EWHC 1780 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
R (Clift) v Secretary of State for the Home Department; R (Hindawi) v Same: R (Headley) v Same [2006] UKHL 54; [2007] 1 AC 484; [2007] 1 All ER 851; [2006] All ER (D) 188; (2006) 21 BHRC 704; [2007] UKHRR 348; [2007] HRLR 12; [2007] ACD 27; [2007] 2 WLR 24 House of Lords United Kingdom circa 2007 BAILII flag 145
R (Carson) v Secretary of State for Work and Pensions; R (Reynolds) v Same [2005] UKHL 37; [2006] 1 AC 173; [2005] 4 All ER 545; [2005] UKHRR 1185; [2005] HRLR 23; [2005] 2 WLR 1369; 18 BHRC 677; [2005] All ER (D) 397 House of Lords United Kingdom 26 May 2005 BAILII flag 295
Sidabras v Lithuania [2004] ECHR 395; (2004) 42 EHRR 104 European Court of Human Rights Europe 27 Jul 2004 BAILII flag 38
R (S) v Chief Constable of the South Yorkshire Police [2004] UKHL 39; [2004] 4 All ER 193; [2004] 1 WLR 2196; [2004] UKHRR 967 House of Lords United Kingdom 22 Jul 2004 BAILII flag 104
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag 591
Wilson v First County Trust Ltd (No 2) [2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33 House of Lords United Kingdom 10 Jul 2003 BAILII flag 412
Sunport Shipping Ltd v Tryg-Baltica International (UK) Ltd [2003] EWCA Civ 12; [2003] 3 All ER 577; [2003] 1 All ER (Comm) 586; [2003] 1 WLR 1379; [2003] 1 Lloyds Rep 138; [2003] All ER (D) 210; [2003] Lloyds Rep IR 349 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2003 BAILII flag 61
International Transport Roth GmbH v Secretary of State for the Home Department [2002] EWCA Civ 158; [2003] QB 728; [2002] 3 WLR 344; [2002] All ER (D) 325; [2002] HRLR 31 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2002 BAILII flag 248
Wandsworth London Borough Council v Michalak [2002] EWCA Civ 271; [2002] 2 All ER 901; [2002] 2 All ER (Comm) 984; [2002] All ER (D) 56; [2003] 1 WLR 617 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2002 BAILII flag 116
Carson v Secretary of State for Work and Pensions [2002] EWHC 978 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 2
95 Echr 1999 95 ECHR 1999 European Court of Human Rights Europe circa 1999 BAILII flag 46
James v United Kingdom [1986] ECHR 2; (1986) 8 EHRR 123 European Court of Human Rights Europe 21 Feb 1986 BAILII flag 270
[1983] 2 CMLR 726 [1983] 2 CMLR 726 Europe circa 1983 flag 1
Marckx v Belgium [1979] ECHR 2; (1979) 2 EHRR 330 European Court of Human Rights Europe 13 Jun 1979 BAILII flag 235
Kjeldsen, Busk Madsen and Pedersen v Denmark [1976] ECHR 6; (1976) 1 EHRR 711 European Court of Human Rights Europe 7 Dec 1976 BAILII flag 88
Handyside v United Kingdom [1976] ECHR 5; (1976) 1 EHRR 737; 58 ILR 150 European Court of Human Rights Europe 7 Dec 1976 BAILII flag 167
Kjeldsen, Busk Madsen and Pedersen v Denmark [1976] EHRR 711 European Court of Human Rights Europe circa 1976 flag 2
Van Gend en Loos [1963] EUECJ R-26/62; [1963] CMLR 105; [1963] ECR 1 Court of Justice of the European Communities Europe 5 Feb 1963 BAILII flag 106
12 Green 948 12 Green 948 United States - New Jersey circa 2007 flag 1
11 Green 1 11 Green 1 United States - New Jersey circa 2007 flag 3
6 Green 285 6 Green 285 United States - New Jersey flag 1
3 Green 625 3 Green 625 United States - New Jersey flag 1

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