|
AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)
|
[2024] UKUT 104
|
United Kingdom Upper Tribunal
|
United Kingdom
|
22 Apr 2024
|
BAILII
|
|
|
|
SWISS CENTRE LTD v Revenue & Customs (Loan relationships - whether a payment was paid to release a security over land - whether a payment arose from a Co's loan relationship or related transaction)
|
[2023] UKFTT 449
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 May 2023
|
BAILII
|
|
|
|
A D BLY GROUNDWORKSAND CIVIL ENGINEERING Ltd (2) CHR TRAVEL Ltd v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade)
|
[2021] UKFTT 445
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Nov 2021
|
BAILII
|
|
|
|
David Cation v Revenue & Customs (INCOME TAX and PENALTIES - self-assessment return)
|
[2021] UKFTT 311
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Sep 2021
|
BAILII
|
|
1
|
|
Whyte v Revenue & Customs (INCOME TAX AND CAPITAL GAINS TAX - sale of serviced building plots in grounds of Grade I listed building - sale proceeds used for restoration of listed building)
|
[2021] UKFTT 270
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jul 2021
|
BAILII
|
|
1
|
|
Messrs Elliot Balnakeil v Revenue & Customs (INCOME TAX - partnership return - enquiry and closure notice)
|
[2021] UKFTT 193
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 May 2021
|
BAILII
|
|
|
|
Daniels v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)
|
[2018] UKFTT 462
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Jul 2018
|
BAILII
|
|
|
|
Peter Vaines v The Commissioners of Revenue & Customs
|
[2013] UKFTT 576
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Oct 2013
|
BAILII
|
|
|
|
Mr Paul Duckmanton v Revenue & Customs
|
[2011] UKFTT 664
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Oct 2011
|
BAILII
|
|
1
|
|
Mr John Stephen Torkington v Revenue & Customs
|
[2010] UKFTT 441
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Sep 2010
|
BAILII
|
|
|
|
Interfish Ltd v Revenue & Customs
|
[2010] UKFTT 219
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 May 2010
|
BAILII
|
|
1
|
|
Parnalls Solicitors Ltd v The Commissioners for Revenue & Customs
|
[2009] UKFTT 318
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Nov 2009
|
BAILII
|
|
|
|
Christopher Martyn Chappell v Revenue & Customs
|
[2008] UKSPC SPC00717
|
United Kingdom Special Commissioners of Income Tax
|
United Kingdom
|
12 Nov 2008
|
BAILII
|
|
|
|
Kato Kagaku Co Ltd v Revenue & Customs
|
[2007] UKSC SPC00598
|
United Kingdom Supreme Court
|
United Kingdom
|
7 Mar 2007
|
BAILII
|
|
|
|
Interfish Ltd v HMRC
|
[2014] EWCA Civ 876
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
27 Jun 2014
|
BAILII
|
|
6
|
