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Guerlain-Desai v Revenue & Customs (Stamp Duty Land Tax-purchase of dwelling house and land - whether the dwelling house and land included land that was not garden and grounds of a building)   flag 

[2024] UKFTT 515
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th June, 2024

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Michael v HMRC [2024] UKFTT 301 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2024 BAILII flag 1
Harjono & Santoso v HMRC [2024] UKFTT 228 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2024 BAILII flag 2
Bonsu v Revenue and Customs (STAMP DUTY LAND TAX - acquisition of a lease - easement over a communal garden acquired as a right within the lease) [2024] UKFTT 158 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2024 BAILII flag 1
39 Fitzjohn's Avenue Ltd v HM Revenue & Customs [2024] UKFTT 28 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jan 2024 BAILII flag 5
How Development 1 Ltd v HMRC [2023] UKUT 84 United Kingdom Upper Tribunal United Kingdom 30 Mar 2023 BAILII flag 7
Fearn v Board of Trustees of the Tate Gallery [2023] UKSC 4; [2024] AC 1; [2023] 2 WLR 339 United Kingdom Supreme Court United Kingdom 1 Feb 2023 BAILII flag 20
Espalier Ventures Property (Lansdowne Road) Ltd v Revenue And Customs (STANP DUTY LAND TAX) [2023] UKFTT 725 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Aug 2023 BAILII flag 2
Thomas Kozlowski v HMRC [2023] UKFTT 711 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Aug 2023 BAILII flag 3
James Faiers v HMRC [2023] UKFTT 297 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Mar 2023 BAILII flag 6
Sexton v HMRC [2023] UKFTT 73 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jan 2023 BAILII flag 4
HM Revenue & Customs v The Core (Swindon) Ltd [2022] UKUT 301 United Kingdom Upper Tribunal United Kingdom 15 Nov 2022 BAILII flag 9
Withers v HMRC [2022] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Nov 2022 BAILII flag 11
Hyman and Goodfellow v HMRC [2022] EWCA Civ 185 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Feb 2022 BAILII flag 18
Hyman v HMRC [2021] UKUT 68 United Kingdom Upper Tribunal United Kingdom 18 Mar 2021 BAILII flag 17
Ltd v HMRC [2021] UKFTT 248 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jan 2021 BAILII flag 5
Khatoun v HMRC [2021] UKFTT 104 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2021 BAILII flag 5
Myles-Till v HMRC [2020] UKFTT 127 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2020 BAILII flag 8
Goodfellow v HMRC [2019] UKFTT 750 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Dec 2019 BAILII flag 7
Hyman v HMRC [2019] UKFTT 469 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jul 2019 BAILII flag 15

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