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McCarthy & Stone (Developments) Ltd v Revenue & Customs 2

[2013] UKFTT 727

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

United Kingdom

6th December, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Silver Sea Properties (Leamington Spa) SARL v Revenue And Customs (VAT - Opco/Propco structure - lease of "turnkey" care home)	[2021] UKFTT 350	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Sep 2021	BAILII
Taylor Wimpey PLC v Revenue & Customs	[2014] UKFTT 575	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2014	BAILII		2

Legislation Cited

Legislation Name	Provision
Finance Act 1972	s19
Finance Act 1989

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Harrier LLC v HMRC	[2011] UKFTT 725	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Nov 2011	BAILII		8
Commission of the European Communities v United Kingdom (Case 416/85)	[1990] 2 QB 130		United Kingdom	circa 1990	LexisNexis / Westlaw		6
British Railways Board v Customs & Excise Commissioners	[1977] FTC 221		United States	circa 1977			2

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