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Executors of Elborne v Revenue And Customs (INHERITANCE TAX - the deceased entered into an agreement to sell her home to the trustees of a trust for the benefit of her children)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Cutler v The Information Commissioner	[2023] UKFTT 316	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Mar 2023	BAILII		1
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department	[2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343	United Kingdom Supreme Court	United Kingdom	2 Feb 2022	BAILII		129
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		43
Ezair v Conn	[2020] EWCA Civ 687	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Jun 2020	BAILII		4
Fowler v The Commissioners for Her Majesty s Revenue and Customs	[2020] 1 WLR 22		United Kingdom	circa 2020	LexisNexis / Westlaw		1
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
Scott v Southern Pacific Mortgages Ltd	[2014] UKSC 52; [2015] AC 385; [2015] 1 All ER 277	United Kingdom Supreme Court	United Kingdom	22 Oct 2014	BAILII		25
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
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
North Eastern Properties Ltd v Coleman	[2010] EWCA Civ 277; [2010] 1 WLR 2715	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Mar 2010	BAILII		19
Underwood v HMRC	[2008] EWCA Civ 1423	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2008	BAILII		3
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
R v Montila	[2004] EWCA Civ 55; [2005] QB 37; [2005] 1 All ER 113; [2004] 1 WLR 3141; [2004] All ER (D) 386; [2004] LGR 696	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2004	BAILII		294
Grossman v Hooper	[2001] EWCA Civ 615; [2001] 2 EGLR 82	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2001	BAILII		7
Ingram v Inland Revenue Commissioners	[2000] 1 AC 293		United Kingdom	circa 2000	LexisNexis / Westlaw		29
Westdeutsche Landesbank Girozentrale v Islington London Borough Council	[1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C	House of Lords	United Kingdom	22 May 1996	BAILII		670
[1995] 1 AC 148	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51
Inland Revenue Comrs v Metrolands (Property Finance) Ltd	[1981] 1 WLR 637		United Kingdom	circa 1981	LexisNexis / Westlaw		27
Berkley v Poulett	[1976] EWCA Civ 1; [1977] 1 EGLR 86	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Oct 1976	BAILII		18
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123
Commissioner for Stamp Duties of New South Wales v Perpetual Trustee Co Ltd	[1948] AC 425		United Kingdom	circa 1948	LexisNexis / Westlaw		1
Attorney-General v Montagu (Lord)	[1904] UKLawRpAC 23; [1904] AC 316		United Kingdom	13 May 1904	CommonLII		2
Grey (Earl) v Attorney-General	[1900] UKLawRpAC 4; [1900] AC 124		United Kingdom	15 Feb 1900	CommonLII		18
Shaw v Foster	[1872] UKLawRpHL 2; (1872) 5 HL 321; 42 LJCh 49		United Kingdom	14 Mar 1872	CommonLII		98
Jenks v Dickinson	69 Tax Cas 458		United Kingdom	circa 1996			8