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Laerstate BV v Revenue & Customs 2

[2009] UKFTT 209

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

United Kingdom

11th August, 2009

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Development Securities (NO 9) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)	[2017] UKFTT 565	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2017	BAILII
Schechter and Schechter v HMRC	[2017] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Mar 2017	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1994

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Smallwood v HMRC	[2008] STC (SCD) 209		United Kingdom	circa 2008			2
News Datacom Ltd v Atkinson (Inspector of Taxes)	[2006] STC (SCD) 732		United Kingdom	circa 2006			2
Untelrab Ltd v McGregor	[1996] STC (SCD) 1		United Kingdom	circa 1996			10
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		77
Unit Construction Co Ltd v Bullock	[1960] AC 351; [1959] 3 All ER 831; (1959) 38 Tax Cas 712		United Kingdom	circa 1960	LexisNexis / Westlaw		30
De Beers Consolidated Mines Ltd v Howe	[1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612		United Kingdom	8 Jun 1905	CommonLII		74

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