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West Burton Property Ltd v Revenue and Customs (CORPORATION TAX - deferred revenue expenditure)

[2021] UKFTT 160

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

United Kingdom

18th May, 2021

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2020] EWCA Civ 663; [2020] 1 WLR 4452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2020	BAILII		6
Commissioners for Her Majesty s Revenue and Customs	[2019] UKFTT 131	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Feb 2019	BAILII		1
Revenue and Customs Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd	[2007] UKHL 15; [2007] 2 All ER 440; [2007] 1 WLR 1448; [2007] All ER (D) 459; [2007] SC (HL) 105; [2007] SCLR 468	House of Lords	United Kingdom - Scotland	28 Mar 2007	BAILII		12
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
Jenners Princes Street Edinburgh Ltd v IRC	[1998] STC (SCD) 196		United Kingdom	circa 1998			6

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