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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
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
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
Cohan v Commissioner	39 F2d 540		United States	circa 2017	Westlaw		186
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245
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
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
Elazoua v Revenue & Customs	[2014] UKFTT 75	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jan 2014	BAILII		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		198

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