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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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