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Royal Troon Golf Club v Revenue & Customs

[2015] UKFTT 121

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

United Kingdom

17th March, 2015

Legislation Cited

Legislation Name	Provision
Constitution
Interpretation Act 1978 (NT)
Finance Act 1972	s1, s45

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Carlisle and Silloth Golf Club v Smith	[1912] UKLawRpKQB 18; [1912] 2 KB 177; 6 Tax Cas 48		United Kingdom	22 Feb 1912	CommonLII		19
University of Huddersfield	[2005] EUECJ C-223/03; [2006] ECR I-1751; [2006] CEC 743; [2006] 2 CMLR 38	Court of Justice of the European Communities	Europe	circa 2005	BAILII		16
York Life Insurance Co v Styles	(1889) 2 Tax Cas 460; (1889) 14 AC 381		United Kingdom	circa 1889	LexisNexis / Westlaw		15
National Association of Local Government Officers v Watkins (HM Inspector of Taxes)	(1934) 18 Tax Cas 499		United Kingdom	circa 1934			10
Carlisle And Silloth Golf Club v Smith	(1913) 6 Tax Cas 198		United Kingdom	circa 1913			5
CIR v Stonehaven Recreation Ground Trustees	(1929) 15 Tax Cas 419		United Kingdom	circa 1929			3
Thomson & Gillespie v Victoria Eighty Club	(1905) 13 SLT 399		United Kingdom - Scotland	circa 1905	Westlaw		3
Staatssecretaris Van Financiën v Heerma	[2002] 1 CMLR 33		Europe	circa 2002			1

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