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Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs   flag  1

[2021] UKUT 100
United Kingdom Upper Tribunal
United Kingdom
28th April, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Acorn Venture Ltd v Revenue And Customs (CAPITAL ALLOWANCES - whether a camping pod is a building) [2023] UKFTT 995 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Income Tax Act 1945 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Eynsham Cricket Club v HMRC [2021] EWCA Civ 225 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2021 BAILII flag 2
[2021] Ukut 0100 [2021] UKUT 0100 United Kingdom Upper Tribunal United Kingdom circa 2021 BAILII flag 1
Fowler v HMRC [2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227 United Kingdom Supreme Court United Kingdom 20 May 2020 BAILII flag 34
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46 Hong Kong Court of Final Appeal Hong Kong 19 Nov 2003 HKLII flag 92
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd [2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129 House of Lords United Kingdom 7 Dec 2000 BAILII flag 280

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