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Kersner v Revenue & Customs (INHERITANCE TAX : Domicile) 1

[2019] UKFTT 221

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

United Kingdom

3rd April, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
OPUS LABOUR SERVICES v Revenue & Customs (PROCEDURE - late application to opt out of the costs regime in complex category appeals)	[2022] UKFTT 470	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2022	BAILII

Legislation Cited

Legislation Name	Provision
Rules (Qld)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Staysure co uk Ltd v HMRC	[2018] UKFTT 584	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2018	BAILII		4
Tower Bridge GP Ltd v HMRC	[2016] UKFTT 54	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Feb 2016	BAILII		8
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
HMRC v Ingenious Games	[2014] UKUT 62	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2014	BAILII		19

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