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Ardmore Construction Ltd v Revenue & Customs 4

[2014] UKFTT 453

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

United Kingdom

13th May, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Haworth v Revenue and Customs (Capital gains tax - treaty relief pursuant to the UK/Mauritius double taxation treaty)	[2024] UKUT 58	United Kingdom Upper Tribunal	United Kingdom	4 Mar 2024	BAILII
Harber v Commissioners for His Majesty's Revenue and Customs (INCOME TAX - penalties for failure to notify liability to CGT - appellant relied on case law which could not be found on any legal website - whether cases generated by artificial intelligence such as ChatGPT)	[2023] UKFTT 1007	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2023	BAILII
ANDREW LILLICRAP v Revenue & Customs (PROCEDURE : publication of interlocutory decision)	[2023] UKFTT 72	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jan 2023	BAILII
R And Cushion Hotel (Chipping Norton) Ltd v Revenue & Customs (CORPORATION TAX whether payments made)	[2016] UKFTT 765	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Nov 2016	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
R And Cushion Hotel (Chipping Norton) Ltd v Revenue & Customs (CORPORATION TAX whether payments made)	[2016] UKFTT 765	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Nov 2016	BAILII
Perrin v Commissioners for Her Majesty's Revenue & Customs	[2014] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Feb 2014	BAILII		4
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
Matthews & Sidwick v HMRC	[2011] UKFTT 23	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Dec 2010	BAILII		1
Fothergill v Monarch Airlines Ltd	[1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295	House of Lords	United Kingdom	10 Jul 1980	BAILII		270
Commissioner of Taxation v Spotless Services Ltd	(1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		19
Commissioner of Inland Revenue v NV Philips Gloeilampenfabrieken	[1955] NZLR 868		New Zealand	circa 1955	LexisNexis		14
Huddersfield Police Authority v Watson	[1947] KB 842; [1947] 2 All ER 193		United Kingdom	circa 1947	LexisNexis / Westlaw		131
Liquidator, Rhodesia Metals Ltd v Commissioner of Taxes	[1940] AC 774		United Kingdom	circa 1940	LexisNexis / Westlaw		19
Hafton Properties Ltd v McHugh (HM Inspector of Taxes)	(1986) 59 Tax Cas 420		United Kingdom	circa 1986			1
v Viscount Broome s Executors	19 Tax Cas 667		United Kingdom	circa 2016			5
Westminster Bank Executor and Trustee Co (Channel Islands) Ltd v National Bank of Greece SA	46 Tax Cas 472		United Kingdom	circa 2016			4
CIR v Lever Brothers	[1946] AD 441			circa 1946			11
Henke v Revenue and Customs Commissioners	[2006] STC (SCD) 561		United Kingdom	circa 2006			4

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