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Northern Gas Network v Revenue & Customs (CORPORATION TAX - land remediation relief)

[2020] UKFTT 121

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

United Kingdom

2nd March, 2020

Legislation Cited

Legislation Name	Provision
Gas Act 1986 (NSW)
Interpretation Act 1978 (NT)	s5
Finance Act 1976	s5

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Newcastle-under-Lyme Corporation v Woolstanton Ltd	[1947] Ch 427	Court of Chancery	United Kingdom	circa 1947	LexisNexis / Westlaw		10
Taylor v Oldham (Corporation of)	[1876] UKLawRpCh 331; 4 Ch D 395	Court of Chancery	United Kingdom	17 Nov 1876	CommonLII		21
Dean & Reddyhoff Ltd v Revenue & Customs	[2013] UKFTT 367	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jun 2013	BAILII		2
Payne (Inspector Taxes) v Barratt Developments (Luton) Ltd	[1985] 1 WLR 1		United Kingdom	circa 1985	LexisNexis / Westlaw		2
Dudley (Corporation Of), In re	[1881] UKLawRpKQB 154; 8 QBD 86		United Kingdom	26 Nov 1881	CommonLII		14
Taylor & Taylor v North West Water	(1995) 70 P & CR 94		United Kingdom	circa 1995			4
Board v Thames Land Co Ltd	(1925) 90 JP 1		United Kingdom	circa 1925			2

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