Luke Busbridge outlines a case that provides a reminder of the rules on reservation of benefit
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Cases in bold have further reading - click to view related articles.
- Buzzoni & ors v HMRC  WTLR 421
- Commissioner for Stamp Duties of New South Wales v Perpetual Trustee Company Ltd  UKPC 20
- Hood v HMRC  WTLR 999
- In re Nichols  1 WLR 534
- Ingram & anor v IRC  UKHL 47
- St Aubyn v Attorney-General  UKHL 3
- Viscount Hood (executor of the estate of Lady Hood) v HMRC  EWCA Civ 2405