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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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