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Leeds Innovation Centre Ltd v Revenue & Customs 1

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

United Kingdom

20th December, 2013

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Shelford v Revenue & Customs (INHERITANCE TAX - avoidance - "home loan scheme")	[2020] UKFTT 53	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jan 2020	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Nicholas Pike v HMRC	[2013] UKUT 225	United Kingdom Upper Tribunal	United Kingdom	10 May 2013	BAILII		3
Paton v Inland Revenue Commissioners	[1938] AC 341; 21 Tax Cas 626		United Kingdom	circa 1938	LexisNexis / Westlaw		16
Bennett v Ogston	(1930) 15 Tax Cas 374		United Kingdom	circa 1930			21
Morley-Clarke v Jones	59 Tax Cas 567		United Kingdom				1

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