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Next Distribution Ltd v Revenue & Customs

[2012] UKFTT 405

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

United Kingdom

25th June, 2012

Legislation Cited

Legislation Name	Provision
Finance Act 1995	s18, s101

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Farnell Electronics Components Ltd vs HMRC	[2011] UKFTT 140911	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2011	BAILII		1
Bestway (Holdings) Ltd v Luff	(1998) 70 Tax Cas 512		United Kingdom	circa 1998			7
Girobank plc vs Clarke	(1998) 70 Tax Cas 387		United Kingdom	circa 1998			1
Copol Clothing Ltd vs Hindmarch (Inspector of Taxes)	[1984] 1 WLR 411		United Kingdom	circa 1984	LexisNexis / Westlaw		1
Kilmarnock Equitable Cooperative Society Ltd v Inland Revenue Commissioners	(1966) 42 Tax Cas 675; [1966] SLT 224		United Kingdom - Scotland	circa 1966	Westlaw		15

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