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Moreton Alarm Services (MAS) Ltd v HMRC   flag  6

[2016] UKFTT 192
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
21st March, 2016

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
McEnroe v Revenue & Customs (PROCEDURE - application to amend grounds of appeal) [2021] UKFTT 94 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Apr 2021 BAILII flag
Roger Preston Group Ltd v Revenue and Customs (CORPORATION TAX - Accountancy treatment and amortisation of assets sold) [2021] UKFTT 38 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Feb 2021 BAILII flag 1
Mehrban v Revenue & Customs (PROCEDURE : HMRC application to amend its statement of case) [2019] UKFTT 603 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2019 BAILII flag
Clark (deceased), The Executors of v Revenue & Customs (PROCEDURE : INCOME TAX - termination payment or relevant benefit under EFRBS) [2019] UKFTT 473 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jul 2019 BAILII flag
Moreton Alarm Services (MAS) Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature) [2016] UKFTT 700 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2016 BAILII flag
Gakhal [2016] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2016 BAILII flag 6

Legislation Cited

Legislation Name Provision
Finance Act 1994 s7, s15, s16

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
BPP Holdings v HMRC [2016] EWCA Civ 121; [2016] 1 WLR 1915 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Mar 2016 BAILII flag 111
Quah Su-Ling v Goldman Sachs International [2015] EWHC 759 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag 30
Elder v HMRC [2014] UKFTT 728 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jul 2014 BAILII flag 7
Durley House Ltd v Firmdale Hotels plc [2014] EWHC 2608 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag
Dany Lions Ltd v Bristol Cars Ltd [2014] EWHC 928 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 2
Hague Plant Ltd v Hague [2014] EWCA Civ 1609 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Dec 2014 BAILII flag 66
Foulser v HMRC [2013] UKUT 38 United Kingdom Upper Tribunal United Kingdom 25 Jan 2013 BAILII flag 17
Mitchell v News Group Newspapers Ltd [2013] EWCA Civ 1537; [2014] 2 All ER 430; [2014] 1 WLR 795; (2013) 6 Costs LR 1008 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Nov 2013 BAILII flag 400
Swain-Mason v Mills & Reeve LLP [2011] EWCA Civ 14; [2011] 1 WLR 2735; [2011] All ER (D) 131 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Jan 2011 BAILII flag 154

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