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Investment and Securities Trust Ltd v Revenue And Customs (Annual tax on enveloped dwellings - higher rate of SDLT for high-value residential transaction)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Broad v Parish	[1941] HCA 25; (1941) 64 CLR 588; [1941] ALR 277	High Court of Australia	Australia - Commonwealth	8 Sep 1941	AustLII		35
Forest Commercial Services Ltd v Revenue & Customs (Stamp Duty Land Tax - Penalty for inaccurate SDLT return)	[2020] UKFTT 470	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Nov 2020	BAILII		1
Waterside Escapes Ltd v Revenue & Customs (SDLT - higher threshold interest - relief for a qualifying property rental business)	[2020] UKFTT 404	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2020	BAILII		1
Carter v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments)	[2020] UKFTT 179	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Apr 2020	BAILII		3
Hopscotch Ltd v HMRC	[2019] UKFTT 288	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 May 2019	BAILII		2
Samarkand Film Partnership No 3 v Revenue & Customs	[2011] UKFTT 610	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Sep 2011	BAILII		6
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70
Tophams Ltd v Earl of Sefton	[1967] 1 AC 50		United Kingdom	circa 1967	LexisNexis / Westlaw		18
Berton v Alliance Economic Investment Co	[1922] 1 KB 742		United Kingdom	circa 1922	LexisNexis / Westlaw		31
R v Staines Local Board	60 LT 261		United Kingdom	circa 1922			4
Toleman v Portbury	LR 5 QB 288		United Kingdom	circa 1922	LexisNexis / Westlaw		16