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Dock & Let Ltd v Revenue & Customs   flag 

[2014] UKFTT 943
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
8th October, 2014

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Re Lympne Investments Ltd [1972] 2 All ER 385; [1972] 1 WLR 523 United Kingdom circa 1972 LexisNexis flag 120
Lester v Garland [1808] EngR 326; [1803-13] All ER 436; (1808) 15 Ves 248; 33 ER 748; (1808) 15 Ves Jr 248 Court of Chancery United Kingdom circa 1808 CommonLII flag 81
Trow v Ind Coope (West Midlands) Ltd [1967] 2 QB 899; [1967] 2 All ER 900 United Kingdom circa 1967 LexisNexis / Westlaw flag 32
Young v Higgon, Esq [1840] EngR 297; 6 M & W 49; 8 Dowl 212; 151 ER 317 Court of Exchequer United Kingdom circa 1840 CommonLII flag 32
Goldsmiths' Co v West Metropolitan Railway Co [1903] UKLawRpKQB 172; [1904] 1 KB 1 United Kingdom 3 Nov 1903 CommonLII flag 23
Stewart v Chapman [1951] 2 KB 792; [1951] 2 All ER 613 United Kingdom circa 1951 LexisNexis / Westlaw flag 22
South Staffordshire Tramways Co Ltd v Sickness and Accident Assurance Association Ltd [1891] UKLawRpKQB 27; (1891) 1 QB 402; 60 LJQB 47 United Kingdom 6 Feb 1891 CommonLII flag 22
Ingram v Inland Revenue Commissioners [1997] 4 All ER 395 United Kingdom circa 1997 LexisNexis flag 18
Zoan v Rouamba [2000] 2 All ER 620; [2000] 1 WLR 1509; [2000] TLR 162 United Kingdom circa 2000 LexisNexis flag 17
ESS Production Ltd v Sully [2005] EWCA Civ 554; [2005] 2 BCLC 547; [2005] BCC 435 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 May 2005 BAILII flag 16
Hare v Gocher [1962] 2 QB 641 United Kingdom circa 1962 LexisNexis / Westlaw flag 10
Hare v Gocher [1962] 2 QB 642 United Kingdom circa 1962 LexisNexis / Westlaw flag 5
14 Ves 554 14 Ves 554 United Kingdom circa 1962 flag 4
R (oao) Derrin Brother Properties Ltd v HMRC [2014] EWHC 1152 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 3
Goare, Allison & Associates Inc v R [2009] DTC 653 Canada circa 2009 flag 1

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