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Shelford v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme")    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
AG Securities v Vaughan; Antoniades v Villiers	[1990] 1 AC 417		United Kingdom	circa 1990	LexisNexis / Westlaw		78
Attorney-General v Worrall	[1894] UKLawRpKQB 192; [1895] 1 QB 99; 59 JP 467		United Kingdom	21 Nov 1894	CommonLII		32
Baldwin v Belcher	1 Jo & Lat 18	Court of Chancery	Republic of Ireland				6
Bank of Credit and Commerce International SA v Ali	[1999] ICR 1068		United Kingdom	circa 1999			6
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
Berry v HMRC	[2011] UKUT 81	United Kingdom Upper Tribunal	United Kingdom	25 Feb 2011	BAILII		16
British Russian Gazette and Trade Outlook Ltd v Associated Newspapers Ltd	[1933] 2 KB 616; [1933] All ER 320		United Kingdom	circa 1933	LexisNexis / Westlaw		106
Buzzoni v Revenue and Customs Commissioners	[2013] EWCA Civ 1684; [2014] 1 WLR 3040	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2013	BAILII		5
Coll v Walters	[2016] EWHC 831	High Court of England and Wales	United Kingdom - England and Wales	circa 2016	BAILII
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co (Ltd)	[1943] AC 425; [1943] 1 All ER 525		United Kingdom	circa 1943	LexisNexis / Westlaw		26
Courtney v Corporation Ltd	[2006] EWCA Civ 518	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Mar 2006	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
Grey (Earl) v Attorney-General	[1898] UKLawRpKQB 159; [1898] 2 QB 534		United Kingdom	12 Aug 1898	CommonLII		12
Grey (Earl) v Attorney-General	[1900] UKLawRpAC 4; [1900] AC 124		United Kingdom	15 Feb 1900	CommonLII		18
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case)	[1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407	Court of Chancery	United Kingdom	25 Jan 1873	CommonLII		107
In re Nichols, decd	[1975] 1 WLR 534		United Kingdom	circa 1975	LexisNexis / Westlaw		7
Ingram v IRC	[2000] 1 AC 293		United Kingdom	circa 2000	LexisNexis / Westlaw		29
Investec Trust (Guernsey) Ltd v Glenalla Properties Ltd	[2018] UKPC 7; [2019] AC 271; [2018] 2 WLR 1465	Privy Council	United Kingdom	23 Apr 2018	BAILII		16
Jerome v Kelly (Inspector of Taxes)	[2004] UKHL 25; [2004] 2 All ER 835; [2005] IP & T 211; [2005] RPC 10; [2004] 1 WLR 1409; [2004] All ER (D) 168; [2004] STI 1201; [2004] WTLR 681; [2005] HRLR 38; [2005] UKHRR 939; [2004] BTC 176; 76 Tax Cas 147; [2005] 2 AC 738	House of Lords	United Kingdom	13 May 2004	BAILII		54
Jones v Barnett	[1899] UKLawRpCh 36; [1899] 1 Ch 611		United Kingdom	25 Feb 1899	CommonLII		12
Jones v Garnett (Inspector of Taxes)	[2007] UKHL 35; [2007] 4 All ER 857; [2007] 1 WLR 2030; [2007] All ER (D) 390; [2007] ICR 1259	House of Lords	United Kingdom	25 Jul 2007	BAILII		14
Keay v Morris Homes (West Midlands) Ltd	[2012] EWCA Civ 900; [2012] 1 WLR 2855; [2012] 2 P & CR 363; [2012] All ER (D) 106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jul 2012	BAILII		11
Leeds Innovation Centre Ltd v Revenue & Customs	[2014] UKFTT 9	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2013	BAILII		1
Marshall v Kerr	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
Oakes v Commr for Stamp Duties	[1953] AC 57		United Kingdom	circa 1953	LexisNexis / Westlaw		1
Paton v Inland Revenue Commissioners	[1938] AC 341; 21 Tax Cas 626		United Kingdom	circa 1938	LexisNexis / Westlaw		16
Phizackerley v HMRC	[2007] WTLR 745		United Kingdom	circa 2007			1
Pronek v Winnipeg, Selkirk and Lake Winnipeg Railway Co	[1933] AC 61		United Kingdom	circa 1933	LexisNexis / Westlaw		5
Ramsay v IRC	[1981] AC 300		United Kingdom	circa 1981	LexisNexis / Westlaw		2
Re Cochrane	[1906] 2 IR 626			circa 1906			1
Shaw v Foster	[1872] UKLawRpHL 2; (1872) 5 HL 321; 42 LJCh 49		United Kingdom	14 Mar 1872	CommonLII		98
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
St Aubyn v Attorney-General	[1951] UKHL 3; [1952] AC 15; [1951] 2 All ER 473	House of Lords	United Kingdom	12 Jul 1951	BAILII		94
Street v Mountford	[1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318	House of Lords	United Kingdom	2 May 1985	BAILII		318
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
Viscount Hood v HMRC	[2018] EWCA Civ 2405	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Oct 2018	BAILII		1