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Daarasp LLP v HMRC 1

[2018] UKFTT 548

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

United Kingdom

13th September, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)	[2021] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2021	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Towers Watson Ltd v HMRC	[2017] UKFTT 846	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Nov 2017	BAILII		4
Seven Individuals v HMRC	[2017] UKUT 132	United Kingdom Upper Tribunal	United Kingdom	31 Mar 2017	BAILII		9
Mrs Jasmin Lorraine Bianchi v Ofsted	[2015] UKFTT 521	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Oct 2015	BAILII		1
Samarkand Film Partnership No 3 & others v HMRC	[2015] UKUT 211	United Kingdom Upper Tribunal	United Kingdom	29 Apr 2015	BAILII		3
Price v HMRC	[2015] UKUT 164	United Kingdom Upper Tribunal	United Kingdom	17 Apr 2015	BAILII		7
Vaccine Research Ltd Partnership v Revenue And Customs	[2014] UKUT 389	United Kingdom Upper Tribunal	United Kingdom	2 Sep 2014	BAILII		6
Hoardweel Farm Partnership v Revenue & Customs	[2012] UKFTT 402	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2012	BAILII		1
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
HMRC v Bristol and West PLC	[2016] EWCA Civ 397; [2017] 1 WLR 2792	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Apr 2016	BAILII		19

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