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Taher and Zahra Suterwalla v HMRC

[2023] UKFTT 450

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

United Kingdom

23rd May, 2023

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs v Suterwalla (Stamp Duty Land Tax - whether mixed residential and non-residential use)	[2024] UKUT 188	United Kingdom Upper Tribunal	United Kingdom	1 Jul 2024	BAILII
Holding v Revenue and Customs Stamp Duty Land Tax - residential property - whether all the land sold with a house formed part of the grounds)	[2024] UKFTT 337	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2024	BAILII
Harjono & Santoso v HMRC	[2024] UKFTT 228	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Mar 2024	BAILII
Andrew Jonathan and Della Ann Bloom v Revenue & Customs (Stamp Duty Land Tax - purchase of house and land - whether the house and land were wholly residential at acquisition)	[2023] UKFTT 628	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2023	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
How Development 1 Ltd v HMRC	[2023] UKUT 84	United Kingdom Upper Tribunal	United Kingdom	30 Mar 2023	BAILII
James Faiers v HMRC	[2023] UKFTT 297	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2023	BAILII
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
Withers v HMRC	[2022] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Nov 2022	BAILII
HM Revenue & Customs v The Core (Swindon) Ltd	[2022] UKUT 301	United Kingdom Upper Tribunal	United Kingdom	15 Nov 2022	BAILII
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
Brandbros Ltd v HMRC	[2021] UKFTT 157	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2021	BAILII
Hyman v HMRC	[2019] UKFTT 469	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2019	BAILII
Ingram v HMRC	[2001] 1 AC 303		United Kingdom	circa 2001	LexisNexis / Westlaw
Abbey National Building Society v Cann	[1990] UKHL 3; [1991] 1 AC 56; [1990] 1 All ER 1085; [1990] 2 WLR 832	House of Lords	United Kingdom	29 Mar 1990	BAILII

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