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Mourne Properties Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)

[2016] UKFTT 258

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

United Kingdom

19th April, 2016

Legislation Cited

Legislation Name	Provision
Finance Act 1971	s41

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2016] Ukftt 0258	[2016] UKFTT 0258	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		1
Ensign Tankers (Leasing) Ltd v Stokes (HM Inspector of Taxes)	[1992] BTC 110		United Kingdom	circa 1992			2
Simmons v IRC	[1980] 1 WLR 1196		United Kingdom	circa 1980	LexisNexis / Westlaw		24
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1150
James Hobson & Sons Ltd v Newall	37 Tax Cas 609		United Kingdom	circa 1955			3

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