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Roger Preston Group Ltd v Revenue and Customs (COSTS - Complex category case)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Roger Preston Group Ltd v Revenue and Customs (CORPORATION TAX - Accountancy treatment and amortisation of assets sold)	[2021] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Feb 2021	BAILII		1
Distinctive Care Ltd v HMRC	[2019] EWCA Civ 1010	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2019	BAILII		21
Arcadia Group Brands Ltd v Visa Inc	[2015] EWCA Civ 883	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Aug 2015	BAILII		40
2 Act 2015	2 Act 2015		United Kingdom	circa 2015			16
Curran v HM Revenue & Customs	[2012] UKFTT 655	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Oct 2012	BAILII		3
Catana v HMRC	[2012] UKUT 172	United Kingdom Upper Tribunal	United Kingdom	25 May 2012	BAILII		29
Bulkliner Intermodal Ltd v HMRC	[2010] UKFTT 395	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2010	BAILII		28
Simms v The Law Society	[2005] EWCA Civ 849; [2006] 2 Costs LR 245; [2005] ACD 98	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jul 2005	BAILII		13
Excelsior Commercial	[2002] EWCA Civ 979	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jul 2002	BAILII		1
Kiam v MGN Ltd (No 2)	[2002] EWCA Civ 66; [2003] QB 462; [2002] 2 All ER 242; [2002] 1 WLR 2810; [2002] All ER (D) 65	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Feb 2002	BAILII		154
Scott (trading as Farthings Steak House) v McDonald	[1996] STC (SCD) 381		United Kingdom	circa 1996			21
Gibsons' Settlement Trusts; Mellors v Gibson	[1981] Ch 179; [1981] 1 All ER 233; [1981] 2 WLR 1	Court of Chancery	United Kingdom	circa 1981	LexisNexis / Westlaw		84
Ostendaises v Merchants' Marine Insurance Co	[1928] 1 KB 750; [1928] All ER 174; 44 TLR 270		United Kingdom	circa 1928	LexisNexis / Westlaw		49