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Moreton Alarm Services (MAS) Ltd v HMRC 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
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		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
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
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
Gakhal	[2016] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2016	BAILII		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
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
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
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
Gakhal	[2016] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2016	BAILII		6
Elder v HMRC	[2014] UKFTT 728	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jul 2014	BAILII		7
Quah Su-Ling v Goldman Sachs International	[2015] EWHC 759	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		30
Durley House Ltd v Firmdale Hotels plc	[2014] EWHC 2608	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII
Dany Lions Ltd v Bristol Cars Ltd	[2014] EWHC 928	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Foulser v HMRC	[2013] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2013	BAILII		17

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