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Hopegar Properties Ltd v Revenue & Customs

[2013] UKFTT 331

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

1st May, 2013

Legislation Cited

Legislation Name	Provision
Finance Act 1998	s74

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Moonlight Textiles Ltd v Revenue & Customs	[2010] UKFTT 500	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2010	BAILII		2
Christopher Wills v HMRC	[2010] UKFTT 174	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Apr 2010	BAILII		2
Lurcott v Wakely & Wheeler	[1911] UKLawRpKQB 33; [1911] 1 KB 905; [1911-13] All ER 41		United Kingdom	22 Feb 1911	CommonLII		83
Southern v Borax Consolidated Ltd	(1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597		United Kingdom	circa 1941	LexisNexis / Westlaw		22
Anglo-Persian Oil Co Ltd v Dale	[1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253		United Kingdom	circa 1932	LexisNexis / Westlaw		46
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
PC; O Grady v Bullcroft Main Collieries Ltd	(1932) 17 Tax Cas 93		United Kingdom	circa 1932			8
Phillips v Whieldon Sanitary Potteries Ltd	(1952) 33 Tax Cas 213		United Kingdom	circa 1952			8
JT Hodgins (Inspector of Taxes) v Plunder & Pollak (Ireland) Ltd	[1957] IR 58			circa 1957			3
Samuel Jones & Co (Devondale) Ltd v Commissioners of Inland Revenue	(1951) 32 Tax Cas 513		United Kingdom	circa 1951			9
MacRae v Commissioner	34 Tax Cas 20		United Kingdom	circa 1951			12
CA; Highland Railway Co v Balderston	(1889) 2 Tax Cas 485		United Kingdom	circa 1889			7
Duncan Industries, Inc v Commissioner	73 Tax Cas 266		United Kingdom	circa 1951			2
Tucker v Granada Motorway Services Ltd	(1979) 53 Tax Cas 92		United Kingdom	circa 1979			11
Transco v Dyall (Inspector of Tax)	[2012] STC (SCD) 199		United Kingdom	circa 2012			1
Brown v Burnley Football Club	(1980) 53 Tax Cas 357		United Kingdom	circa 1980			3
Conn v Robins Bros Ltd	(1966) 43 Tax Cas 266		United Kingdom	circa 1966			6

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