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Ocean Developments Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal)   flag 

[2018] UKFTT 90
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
20th February, 2018

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7, s58

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs [2017] UKSC 55; [2017] 1 WLR 2945 United Kingdom Supreme Court United Kingdom 26 Jul 2017 BAILII flag 135
Elazoua v Revenue & Customs [2014] UKFTT 75 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jan 2014 BAILII flag 1
R (Hysaj) v Secretary of State for the Home Department [2014] EWCA Civ 1633; [2015] 1 WLR 2472 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Dec 2014 BAILII flag 198
Denton v TH White Ltd [2014] EWCA Civ 906; [2014] 1 WLR 3926; [2014] 4 Costs LR 752 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Jul 2014 BAILII flag 697
Dean & Reddyhoff Ltd v Revenue & Customs [2013] UKFTT 367 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2013 BAILII flag 2
Data Select Ltd v HMRC [2012] UKUT 187 United Kingdom Upper Tribunal United Kingdom 1 Jun 2012 BAILII flag 245
Bowles v R [2010] EWCA Crim 1460 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 25 Jun 2010 BAILII flag 1
Cohan v Commissioner 39 F2d 540 United States Westlaw flag 186

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