Ramsay case law—chronology and cheat sheet


Published by a UUÂãÁÄÖ±²¥ Tax expert
Checklists

Ramsay case law—chronology and cheat sheet


Published by a UUÂãÁÄÖ±²¥ Tax expert

Checklists
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The following table lists, in reverse chronological order, cases that have been important in the development of the Ramsay anti-avoidance principle. It is not a list of every case that has discussed the principle. It is weighted towards the present in the sense that decisions of lower courts are more likely to feature in the list if they are relatively recent, and so demonstrate the latest judicial thinking.

For a general introduction to the Ramsay principle, see Practice Note: Ramsay as a guide to statutory construction.

For comprehensive tax case tracking across current (and recently completed) tax cases, see the: Tax—cases tracker.

Case name and citationWho won in the highest court?Facts in a nutshellQuote(s) from the judgmentComment
Michael Brown, Bridget Brown [2024] EWCA Civ 92The government (in the Court of Appeal)Scheme for avoiding SDLT‘...no statute is immune from a purposive interpretation, and the very mistake that this court made in Rossendale was to focus on the accepted meaning of the statutory phrase as a matter of land law.
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