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Icebreaker 1 LLP v HMRC 3

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

United Kingdom

5th January, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
McClean v Thornhill QC	[2022] EWHC 457 (Ch); [2022] BTC 5	High Court of England and Wales	United Kingdom - England and Wales	8 Mar 2022	BAILII		3
Martin v Revenue & Customs (INCOME TAX - closure notice and amendment to return)	[2019] UKFTT 710	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII		1
Acornwood LLP v HMRC	[2014] UKFTT 416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2014	BAILII		9

Legislation Cited

Legislation Name	Provision
Finance (No 2) Act 1992	s10, s30

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107

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