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Turners (Soham) Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs)

[2019] UKFTT 391

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

United Kingdom

17th June, 2019

Legislation Cited

Legislation Name	Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Black Clawson International Ltd v Papierwerke AG	[1975] UKHL 2; [1975] AC 591; [1975] 1 All ER 810; [1975] 2 WLR 513; [1975] 2 Lloyds Rep 11	House of Lords	United Kingdom	5 Mar 1975	BAILII		353
Boyer Alan Investment Services Ltd v HMRC	[2012] UKFTT 558	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Aug 2012	BAILII		6
Caledonian Railway Co v Banks	1 Tax Cas 487		United Kingdom	circa 1975			7
CIR v Great Wigston Gas Co	(1946) 29 Tax Cas 197		United Kingdom	circa 1946			2
Hinton v Madden	[1959] 1 WLR 875		United Kingdom	circa 1959	LexisNexis / Westlaw		6
Hyam v Cir	(1929) 14 Tax Cas 479		United Kingdom	circa 1929			3
Jenners Princes Street Edinburgh Ltd v IRC	[1998] STC (SCD) 196		United Kingdom	circa 1998			6
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19

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