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Champions Fun Learning Centre v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)

[2018] UKFTT 516

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

United Kingdom

28th August, 2018

Legislation Cited

Legislation Name	Provision
Constitution
Finance Act 1998	s5, s114

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Shaw v HMRC	[2018] UKFTT 381	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2018	BAILII		3
Eric Scowcroft v HMRC	[2018] UKFTT 295	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2018	BAILII		4
R (Archer) v HMRC	[2017] EWCA Civ 1962; [2018] 1 WLR 5210	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2017	BAILII		24
Graham Pitcher v HMRC	[2017] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2017	BAILII		2
3 Si 2013/937	3 SI 2013/937		United Kingdom	circa 2013			1
Winston Osborne v Revenue & Customs	[2010] UKFTT 368	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Aug 2010	BAILII		1
Household Estate Agents Ltd	[2007] EWHC 1684	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		3
Honig v Sarsfield (HM Inspector of Taxes)	(1985-6) 59 Tax Cas 337		United Kingdom	circa 1985			3
Burford v Durkin (HM Inspector of Taxes)	63 Tax Cas 645		United Kingdom				6
Baylis (HM Inspector of Taxes) v Gregory	62 Tax Cas 1		United Kingdom				7

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