Ladywalk LLP
| Jurisdiction | UK Non-devolved |
| Judgment Date | 05 May 2020 |
| Neutral Citation | [2020] UKFTT 207 (TC) |
| Date | 05 May 2020 |
| Court | First-tier Tribunal (Tax Chamber) |
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2 cases
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The Serious Fraud Office v Litigation Capital Ltd (a company incorporated in the Marshall Islands) and Others
...fiduciary power, has the ability to “block” the operation of the Saunders v Vautier rule. It also finds support in Ladywalk LLP v HMRC [2020] UKFTT 00207 (TC), in which the First-tier Tribunal considered the various authorities to which I have referred above, and at [129] approved the state......
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Revenue and Customs Commissioners v Candy
...to FA 2004, which inserted s.44A into FA 2003 (see [196] and [197] of the decision of the FTT (Judge Andrew Scott) in Ladywalk LLP [2020] TC 07693 for a discussion of the section). [66] Section 44 of FA 2003 also anticipated two consequences that could follow from the charging of SDLT on su......