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Babergh District Council v HMRC 5

[2011] UKFTT 341

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

United Kingdom

14th March, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
JSM Construction Ltd v HMRC	[2015] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Sep 2015	BAILII		2
National Exhibition Centre Ltd v Revenue & Customs	[2013] UKFTT 289	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2013	BAILII		2
QUINN (LONDON) Ltd v Revenue & Customs (PROCEDURE : CORPORATION TAX consideration of whether the Appellant is not entitled to "enhanced research and development allowances")	[2021] UKFTT 437	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Oct 2021	BAILII		1
Badzyan v Revenue and Customs	[2017] UKFTT 439	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 May 2017	BAILII		1
Just Beer Ltd Gempost Ltd v Revenue & Customs (VAT - APPEALS : Applications generally)	[2015] UKFTT 481	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Sep 2015	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1997	s47

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
National Exhibition Centre Ltd v Revenue & Customs	[2013] UKFTT 289	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2013	BAILII		2
QUINN (LONDON) Ltd v Revenue & Customs (PROCEDURE : CORPORATION TAX consideration of whether the Appellant is not entitled to "enhanced research and development allowances")	[2021] UKFTT 437	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Oct 2021	BAILII		1
Badzyan v Revenue and Customs	[2017] UKFTT 439	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 May 2017	BAILII		1
Just Beer Ltd Gempost Ltd v Revenue & Customs (VAT - APPEALS : Applications generally)	[2015] UKFTT 481	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Sep 2015	BAILII

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