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Keighley v Commissioners for His Majesty's Revenue and Customs (INCOME TAX CORPORATION TAX and NICs)

[2024] UKFTT 30

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

United Kingdom

8th January, 2024

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s54
Finance Act 1998	s8, s54, s114

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Tooth	[2021] UKSC 17; [2021] 1 WLR 2811	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		60
Chohan Management Ltd v HMRC	[2021] UKFTT 196	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2021	BAILII		2
Pipe v HMRC	[2008] EWHC 646	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		1
Manifest Shipping Co Ltd v Uni-Polaris Shipping Co Ltd	[2001] UKHL 1; [2001] 1 All ER 743; [2001] 1 Lloyds Rep 389; [2001] Lloyds Rep IR 247; [2001] 2 WLR 170; [2001] 1 All ER (Comm) 193	House of Lords	United Kingdom	18 Jan 2001	BAILII		93
Jones v Gordon	(1877) 2 AC 616		United Kingdom	circa 1877	LexisNexis / Westlaw		64

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