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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 †
Paton v Inland Revenue Commissioners	[1938] AC 341; 21 Tax Cas 626		United Kingdom	circa 1938	LexisNexis / Westlaw		16
Nicholas Pike v HMRC	[2013] UKUT 225	United Kingdom Upper Tribunal	United Kingdom	10 May 2013	BAILII		3
Morley-Clarke v Jones	59 Tax Cas 567		United Kingdom	circa 1938			1
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

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