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Executors of the Estate of Linington v HMRC 1

[2023] UKFTT 89

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

United Kingdom

30th January, 2023

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Nader v Revenue & Customs (INHERITANCE TAX : Trusts)	[2018] UKFTT 294	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2018	BAILII		2
Netley v HM Revenue & Customs	[2017] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 May 2017	BAILII		5
Salinger and Kirby v HMRC &#xA0	[2016] UKFTT 677	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Oct 2016	BAILII		3
David Merril Watkins and Clive Jonathan Harvey (executors of Kathleen May Watkins decd) v HMRC	[2011] UKFTT 745	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Nov 2011	BAILII		1
Nader, HMRC v Bower	[2008] EWHC 3105	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
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
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
Gilchrist v HMRC	[2014] UKUT 169	United Kingdom Upper Tribunal	United Kingdom	11 Apr 2014	BAILII		11
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
Lynall v Inland Revenue Commissioners	[1972] AC 680; 47 Tax Cas 375		United Kingdom	circa 1972	LexisNexis / Westlaw		40
Duke of Buccleuch v IRC	[1967] 1 AC 506		United Kingdom	circa 1967	LexisNexis / Westlaw		32
Inland Revenue Commissioners v Clay	[1914] UKLawRpKQB 141; [1914] 3 KB 466; [1914-15] All ER 882; (1915) 52 ScotLR 414		United Kingdom - Scotland	10 Jun 1914	CommonLII		83
Re Holt	[1953] 2 All ER 1499; [1953] 1 WLR 1488; [1953] 2 Lloyds Rep 506		United Kingdom	circa 1953	LexisNexis		28

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