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Oisin Fanning v HMRC   flag 

[2020] UKFTT 292
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
9th July, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2022] UKFTT 38 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2022 BAILII flag
Redmount Trust Co Ltd v Revenue & Customs (Stamp Duty Land Tax - sub-sale relief) [2021] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2021 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1984 s45

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH v HMRC [2019] UKFTT 262 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2019 BAILII flag
Project Blue Ltd v HMRC [2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169 United Kingdom Supreme Court United Kingdom 13 Jun 2018 BAILII flag
In re Lehman Bros International (Europe) (No 4) [2017] UKSC 38; [2018] AC 465; [2017] 2 WLR 1497; [2017] BCC 235 United Kingdom Supreme Court United Kingdom 17 May 2017 BAILII flag
R (on application of APVCO 19 Ltd) v HMRC [2015] EWCA Civ 648 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jun 2015 BAILII flag
HMRC v DV3 RS Ltd Partnership [2013] EWCA Civ 907; [2014] 1 WLR 1136 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2013 BAILII flag
Spiro v Glencrown Properties Ltd [1991] Ch 537; [1991] 1 All ER 600; [1991] 2 WLR 931 Court of Chancery United Kingdom circa 1991 LexisNexis / Westlaw flag
London and South Western Railway Co v Gomm [1882] UKLawRpCh 119; 20 Ch D 562; 46 LT 449 Court of Chancery United Kingdom 6 May 1882 CommonLII flag
1881 5 All Er 1190 1881 5 All ER 1190 United Kingdom circa 2017 LexisNexis flag

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