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Shop Direct Group v the Commissioners for Her Majesty s Revenue and Customs   flag  4

[2012] UKFTT 128
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th February, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Shop Direct Group v Revenue and Customs Commissioners [2016] UKSC 7; [2016] 1 WLR 733 United Kingdom Supreme Court United Kingdom 17 Feb 2016 BAILII flag
Littlewoods Retail Ltd v Revenue and Customs Commissioners [2014] EWHC 868 (Ch) High Court of England and Wales United Kingdom - England and Wales 28 Mar 2014 BAILII flag 36
Mrs Patricia Sutton v Revenue & Customs [2014] UKFTT 44 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jan 2014 BAILII flag
Shop Direct Group v HM Revenue and Customs [2013] EWHC 942 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 Apr 2013 BAILII flag 1

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Landlord and Tenant Act 1954 (Vic) s101, s103, s104, s106, s110
Finance Act 1998 s42, s81, s100
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2011] SC 1346 [2011] SC 1346 United Kingdom - Scotland circa 2011 flag 1
Rafferty v HMRC [2005] STC (SCD) 484 United Kingdom circa 2005 flag 7
Investors Compensation Scheme Ltd v West Bromwich Building Society [1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913 House of Lords United Kingdom 19 Jun 1997 BAILII flag 2520
London and Thames Haven Oil Wharves Ltd v Attwooll [1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 35
Stainer's Executors v Purchase [1952] AC 280; 32 Tax Cas 367 United Kingdom circa 1952 LexisNexis / Westlaw flag 13
Walker v Carnaby, Harrower, Barham & Pykett 46 Tax Cas 561 United Kingdom circa 1997 flag 1
Carson v Cheyney s Executor 38 Tax Cas 240 United Kingdom circa 1997 flag 4
Morley v Tattersall 22 Tax Cas 51 United Kingdom circa 1997 flag 9
Smart v Lincolnshire Sugar Co Ltd 20 Tax Cas 643; 156 LT 215 United Kingdom circa 1997 flag 19

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