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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
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
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
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
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19
Jenners Princes Street Edinburgh Ltd v IRC	[1998] STC (SCD) 196		United Kingdom	circa 1998			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

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