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Stirling Jewellers (Dudley) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Profits)

[2019] UKFTT 44

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

United Kingdom

22nd January, 2019

Legislation Cited

Legislation Name	Provision
Rules (Qld)	s2, s5
Finance Act 1998	s29

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Beagles v HMRC	[2018] UKUT 380	United Kingdom Upper Tribunal	United Kingdom	20 Nov 2018	BAILII		29
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		135
BPP Holdings v HMRC	[2016] EWCA Civ 121; [2016] 1 WLR 1915	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Mar 2016	BAILII		111
Hanson v HMRC	[2012] UKFTT 314	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2012	BAILII		29
HMRC v Mabbutt	[2017] UKUT 289	United Kingdom Upper Tribunal	United Kingdom	2 Aug 2017	BAILII		10
Portland Gas Storage Ltd v HMRC	[2014] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	17 Jun 2014	BAILII		9
Portland Gas Storage v HMRC	[2014] UKUT 0270	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		2

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