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Spring Salmon and Seafood Ltd, Re Petition for Judicial Review 3

[2004] ScotCS 39

Scottish Court of Session

United Kingdom - Scotland

20th February, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Anor	[2020] UKUT 161	United Kingdom Upper Tribunal	United Kingdom	27 May 2020	BAILII		5
Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v Revenue & Customs	[2019] UKFTT 408	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2019	BAILII		1
MDL Property Consultants LLP v HMRC	[2017] UKFTT 894	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2017	BAILII		2

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s5, s7
Finance Act 1988
Finance Act 1998	s115, s118

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Kenneth Allison Ltd v AE Limehouse & Co	[1992] AC 105		United Kingdom	circa 1992	LexisNexis / Westlaw		7
Blackfriars (Scotland) Ltd v Shetland Salmon Co's Trustee	[2001] SLT 315		United Kingdom - Scotland	circa 2001	Westlaw		7
EAE (RT) Ltd v EAE Property Ltd	[1994] SLT 627		United Kingdom - Scotland	circa 1994	Westlaw		7
Department of Agriculture for Scotland v Goodfellow	[1931] SC 556		United Kingdom - Scotland	circa 1931			5

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