Sexton and Another

Core Citations

CONSIDERS

• Finance Act 2003 - Articles : SCH-10
• Law of Property Act 1925 - Articles : S-79
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

[See more]

• Hyman and Others v Revenue and Customs Commissioners

REFERS TO

• Regency Villas Title Ltd and Others v Diamond Resorts (Europe) Ltd and Another
• Bailey v Stephens

DISTINGUISHES

• Re Ellenborough Park; Re Davies, deceased; Powell v Maddison

REPORTED OPINION OF in

• [2023] TC 08708