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

[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 †
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		697
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245
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		198
Cohan v Commissioner	39 F2d 540		United States	circa 2014	Westlaw		186
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		135
Dean & Reddyhoff Ltd v Revenue & Customs	[2013] UKFTT 367	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jun 2013	BAILII		2
Elazoua v Revenue & Customs	[2014] UKFTT 75	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jan 2014	BAILII		1
Bowles v R	[2010] EWCA Crim 1460	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	25 Jun 2010	BAILII		1

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