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Stuart Fox v Revenue and Customs (SDLT - Section 45 Finance Act 2003 - sub-sale scheme - whether assessment should have been made on husband and wife jointly)   flag 

[2022] UKUT 310
United Kingdom Upper Tribunal
United Kingdom
17th November, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jonathan Ralph v The Commissioners for Her Majesty's Revenue and Customs [2023] UKFTT 901 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Oct 2023 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pflum v HMRC [2012] UKFTT 365 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jun 2012 BAILII flag
Re Bishop [1965] Ch 450; [1965] 1 All ER 249 Court of Chancery United Kingdom circa 1965 LexisNexis / Westlaw flag
Currie v Misa [1875] UKLawRpExch 11; (1875-76) LR 1 AC 554; (1875) LR 10 Exch 153 Court of Exchequer United Kingdom 11 Feb 1875 CommonLII flag

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