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Thomas v HMRC 1

[2016] UKFTT 133

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

United Kingdom

25th February, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Spring Capital Ltd v Revenue and Customs (includes 2nd application) (PROCEDURE : recusal application)	[2018] UKFTT 250	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 May 2018	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Spring Salmon & Seafood Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)	[2015] UKFTT 616	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Nov 2015	BAILII		1
Burgess and Brimheath v HMRC	[2015] UKUT 578	United Kingdom Upper Tribunal	United Kingdom	27 Oct 2015	BAILII		83
Spring Capital Ltd v HMRC	[2015] UKFTT 66	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2015	BAILII		9
Spring Salmon & Seafood Ltd v Revenue & Customs	[2014] UKFTT 887	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Sep 2014	BAILII		8
IVE Ltd & Mr Michael Ive v Revenue & Customs	[2014] UKFTT 400	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 May 2014	BAILII		1
Charlton v HMRC	[2012] UKFTT 770	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2012	BAILII		16
Corbally-Stourton v HMRC	[2008] UKSPC SPC00692; [2008] STC (SCD) 907	United Kingdom Special Commissioners of Income Tax	United Kingdom	16 Jun 2008	BAILII		41
Caffoor v Commissioner of Income Tax, Colombo	[1961] AC 584; [1961] 2 All ER 436		United Kingdom	circa 1961	LexisNexis / Westlaw		69
Constantine Line v Imperial Smelting Corporation	[1942] AC 154; [1941] 2 All ER 165		United Kingdom	circa 1942	LexisNexis / Westlaw		137
Williams v Grundy's Trustees , KB	(1933) 18 Tax Cas 271		United Kingdom	circa 1933			6
IRC v Sneath	[1932] 2 KB 362; 17 Tax Cas 149		United Kingdom	circa 1932	LexisNexis / Westlaw		31
R v Comrs for the General Purposes of Income Tax for Kensington	(1913) 6 Tax Cas 279		United Kingdom	circa 1913			16
Scorer v Olin Energy Systems Ltd	58 Tax Cas 592		United Kingdom	circa 2015			11
Jonas v Bamford	51 Tax Cas 1		United Kingdom	circa 2015			64

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