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Project Blue Ltd v Revenue & Customs 4

[2013] UKFTT 378

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

United Kingdom

5th July, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Frosh v HMRC	[2017] UKUT 320	United Kingdom Upper Tribunal	United Kingdom	8 Aug 2017	BAILII		6
Geering v Revenue and Customs (STAMP DUTY : Land tax)	[2018] UKFTT 233	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2018	BAILII		1
Rakshit v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that	[2023] UKFTT 1044	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Dec 2023	BAILII
Victoria Carter & Peter Kennedy v Revenue and Customs	[2021] UKUT 300	United Kingdom Upper Tribunal	United Kingdom	1 Dec 2021	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
DH v Czech Republic	(2008) 47 EHRR 3	European Court of Human Rights	Europe	circa 2008			84
R v Schildkamp	[1971] AC 1		United Kingdom	circa 1971	LexisNexis / Westlaw		62
R (Wilkinson) v Inland Revenue Commissioners	[2005] UKHL 30; [2006] 1 All ER 529; [2005] 1 WLR 1718; [2005] All ER (D) 68	House of Lords	United Kingdom	5 May 2005	BAILII		56
Re Nanaimo Community Hotel Ltd	[1944] 4 DLR 638			circa 1944			54
R v Montila	[2004] UKHL 50	House of Lords	United Kingdom	circa 2004	BAILII		53
Vestey v Inland Revenue Commissioners	[1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		48
Johnson v Johnson	[1952] 1 All ER 250; [1952] P 47		United Kingdom	circa 1952	LexisNexis		44
Tudor Grange Holdings Ltd v Citibank NA	[1992] Ch 53; [1991] 4 All ER 1; [1991] BCLC 1009; [1991] 3 WLR 750	Court of Chancery	United Kingdom	circa 1992	LexisNexis / Westlaw		30
Coventry & Solihull Waste Disposal Co Ltd v Russell (Valuation Officer)	[1999] UKHL 49; [2000] 1 All ER 97; [1999] 1 WLR 2093	House of Lords	United Kingdom	25 Nov 1999	BAILII		27
Attorney General's Reference (No 5 of 2002), Re	[2004] UKHL 40; [2005] 1 AC 167; [2004] 4 All ER 901; [2004] 3 WLR 957; [2004] All ER (D) 181	House of Lords	United Kingdom	circa 2004	BAILII		26
Barclays Mercantile Business Finance Ltd v Mawson	[2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2002	BAILII		19
Frosh v HMRC	[2017] UKUT 320	United Kingdom Upper Tribunal	United Kingdom	8 Aug 2017	BAILII		6
1 Ehrr 241	1 EHRR 241	European Court of Human Rights	Europe	circa 2017			3
Tower MCashback	[2011] 3 All ER 171		United Kingdom	circa 2011	LexisNexis		2
Geering v Revenue and Customs (STAMP DUTY : Land tax)	[2018] UKFTT 233	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2018	BAILII		1
Rakshit v Revenue & Customs (Stamp Duty Land Tax - whether valid enquiry opened - yes - whether taxpayer estopped from arguing that	[2023] UKFTT 1044	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Dec 2023	BAILII
Victoria Carter & Peter Kennedy v Revenue and Customs	[2021] UKUT 300	United Kingdom Upper Tribunal	United Kingdom	1 Dec 2021	BAILII
Westminster City Council v Haywood (No 2)	[1999] EWHC 272	High Court of England and Wales	United Kingdom - England and Wales	circa 1999	BAILII

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