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Acornwood LLP v HMRC   flag  9

[2014] UKFTT 416
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th May, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
R (Chancery (UK) LLP) v Fos [2015] EWHC 407 (Admin) High Court of England and Wales United Kingdom - England and Wales 20 Feb 2015 BAILII flag 10
Ingenious Games LLP v The Commissioners for Her Majesty s Revenue and Customs [2016] UKFTT 521 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2016 BAILII flag 5
Jerome Anderson v HMRC [2016] UKFTT 565 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2016 BAILII flag 3
Kennedy , R (On the Application Of) v Financial Services Compensation Scheme Ltd [2021] EWHC 3039 (Admin) High Court of England and Wales United Kingdom - England and Wales 2 Nov 2021 BAILII flag 1
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 flag 1
Lochurst LLP v Revenue And Customs (INCOME TAX - amendments required to partnership return following determination) [2021] UKFTT 231 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2021 BAILII flag
Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief) [2021] UKFTT 223 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Hayes v Revenue & Customs (INCOME TAX - loan interest relief disallowed) [2020] UKFTT 266 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
Roulette V2 Charters LLP v Revenue & Customs (INCOME TAX - loss relief - loss in a trade) [2019] UKFTT 537 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2019 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm) [1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704 United Kingdom circa 1990 LexisNexis / Westlaw flag 43
2 Act 1992 2 Act 1992 United Kingdom circa 1992 flag 36
Bentley, Stokes & Lowless v Beeson [1952] 2 All ER 82; 33 Tax Cas 491CA United Kingdom circa 1952 LexisNexis flag 14
R (Chancery (UK) LLP) v Fos [2015] EWHC 407 (Admin) High Court of England and Wales United Kingdom - England and Wales 20 Feb 2015 BAILII flag 10
British Legion, Peterhead Branch, Remembrance and Welcome Home Fund v CIR (1953) 35 Tax Cas 509 United Kingdom circa 1953 flag 8
Ingenious Games LLP v The Commissioners for Her Majesty s Revenue and Customs [2016] UKFTT 521 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Aug 2016 BAILII flag 5
A H Field (Holdings) Ltd v Revenue and Customs Commissioners [2012] UKFTT 104 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2012 BAILII flag 5
Jerome Anderson v HMRC [2016] UKFTT 565 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Aug 2016 BAILII flag 3
Tower MCashback LLP 1 v Revenue and Customs Commissioners [2011] AC 457 United Kingdom circa 2011 LexisNexis / Westlaw flag 3
Icebreaker 1 LLP v HMRC [2010] UKFTT 6 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2010 BAILII flag 3
Lloyd v HMRC [2008] STC (SCD) 681 United Kingdom circa 2008 flag 2
Kennedy , R (On the Application Of) v Financial Services Compensation Scheme Ltd [2021] EWHC 3039 (Admin) High Court of England and Wales United Kingdom - England and Wales 2 Nov 2021 BAILII flag 1
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 flag 1
Snell v Revenue and Customs Commissioners [2008] STC (SCD) 1094 United Kingdom circa 2008 flag 1
350 For 2007-08 350 For 2007-08 Court of Exchequer United Kingdom circa 2007 flag 1
Lochurst LLP v Revenue And Customs (INCOME TAX - amendments required to partnership return following determination) [2021] UKFTT 231 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2021 BAILII flag
Poll v Revenue And Customs (INCOME TAX - Trading Losses - Sideways loss relief) [2021] UKFTT 223 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Hayes v Revenue & Customs (INCOME TAX - loan interest relief disallowed) [2020] UKFTT 266 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2020 BAILII flag
Roulette V2 Charters LLP v Revenue & Customs (INCOME TAX - loss relief - loss in a trade) [2019] UKFTT 537 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Aug 2019 BAILII flag

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