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Bolland v Revenue and Customs (Income Tax/Corporation Tax : Appeal)   flag 

[2018] UKFTT 254
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
8th May, 2018

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs [2017] UKSC 55; [2017] 1 WLR 2945 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 135
O Flaherty v HMRC [2013] UKUT 161 United Kingdom Upper Tribunal United Kingdom 4 Apr 2013 BAILII flag 39
Data Select Ltd v HMRC [2012] UKUT 187 United Kingdom Upper Tribunal United Kingdom 1 Jun 2012 BAILII flag 245

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