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London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances)   flag  3

[2019] UKFTT 212
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
28th March, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
London Luton Hotel BPRA Property Fund LLP v Revenue and Customs [2021] UKUT 147 United Kingdom Upper Tribunal United Kingdom 17 Jun 2021 BAILII flag 2
London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (PROCEDURE : application for costs) [2019] UKFTT 746 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2019 BAILII flag
London Luton Hotel BPRA Property Fund LLP v HMRC [2023] EWCA Civ 362 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Apr 2023 BAILII flag 3

Legislation Cited

Legislation Name Provision
Finance Act 1971

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Wood v Capita Insurance Services Ltd [2017] UKSC 24; [2017] AC 1173; [2017] 4 All ER 615; [2018] 1 All ER (Comm) 51; [2017] 2 WLR 1095 United Kingdom Supreme Court United Kingdom 29 Mar 2017 BAILII flag 697
Thevarajah v Riordan [2015] UKSC 78; [2016] 1 WLR 76 United Kingdom Supreme Court United Kingdom 16 Dec 2015 BAILII flag 39
J & A Young (Leicester) Ltd v HMRC [2015] UKFTT 638 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2015 BAILII flag 3
Senex Investments Ltd v HMRC [2015] UKFTT 107 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2015 BAILII flag 1
Global Torch Ltd v Apex Global Management Ltd (No 2) [2014] UKSC 64; [2014] AC 1260; [2015] 2 All ER 206; [2014] 1 WLR 4495 United Kingdom Supreme Court United Kingdom 26 Nov 2014 BAILII flag 126
Rockall v Revenue & Customs [2014] UKFTT 643 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2014 BAILII flag 3
R (Jones) v First-tier Tribunal (Social Entitlement Chamber) [2013] UKSC 19; [2013] 2 AC 48; [2013] 2 All ER 625; [2013] 2 WLR 1012 United Kingdom Supreme Court United Kingdom 17 Apr 2013 BAILII flag 142
Revenue and Customs Commissioners [2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131 United Kingdom Supreme Court United Kingdom 11 May 2011 BAILII flag 108
Forbes v Director of Assets Recovery Agency [2007] STC (SCD) 1 United Kingdom circa 2007 flag 2
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Coventry & Solihull Waste Disposal Co Ltd v Russell (Valuation Officer) [1999] UKHL 49; [2000] 1 All ER 97; [1999] 1 WLR 2093 House of Lords United Kingdom 25 Nov 1999 BAILII flag 27
Macnamara v Commissioners of Customs and Excise [1999] V & DR 171 United Kingdom circa 1999 flag 4
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
AG Securities v Vaughan [1990] AC 417 United Kingdom circa 1990 LexisNexis / Westlaw flag 78
Street v Mountford [1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318 House of Lords United Kingdom 2 May 1985 BAILII flag 319
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 347
Fothergill v Monarch Airlines Ltd [1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295 House of Lords United Kingdom 10 Jul 1980 BAILII flag 270
Methuen-Campbell v Walters [1979] QB 525; [1979] 1 All ER 606 United Kingdom circa 1979 LexisNexis / Westlaw flag 55
Ayerst v C & K (Construction) Ltd [1976] AC 167; [1975] 2 All ER 537 United Kingdom circa 1976 LexisNexis / Westlaw flag 151
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 flag 353
Wood Preservation Ltd v Prior [1969] 1 All ER 364; [1969] 1 WLR 1077; (1968) 45 Tax Cas 112 United Kingdom circa 1969 LexisNexis flag 43
Cardiff Rating Authority v Guest Keen Baldwin's Iron and Steel Co Ltd [1949] 1 KB 385 United Kingdom circa 1949 LexisNexis / Westlaw flag 26
Ideal Life Assurance Co v HJ Hirschfield and AH Hirschfield [1943] KB 442 United Kingdom circa 1943 LexisNexis / Westlaw flag 4
Inland Revenue Commissioners v Smyth [1914] UKLawRpKQB 51; [1914] 3 KB 406 United Kingdom 2 Mar 1914 CommonLII flag 5
Brooke v Clarke (1818) 1 B & Ald 396; 106 ER 146 Kings Bench United Kingdom circa 1818 flag 11
London Luton Hotel BPRA Property Fund LLP v HMRC [2023] EWCA Civ 362 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Apr 2023 BAILII flag 3
Khanty-Mansiyisk Recoveries Ltd v Forster LLP [2018] EWCA Civ 89 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Feb 2018 BAILII flag 1
Quah Su-Ling v Goldman Sachs International [2015] EWHC 759 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag 30
Bourke v Favre [2015] EWHC 277 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag
Hague Plant Ltd v Hague [2014] EWCA Civ 1609 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Dec 2014 BAILII flag 66
Dany Lions Ltd v Bristol Cars Ltd [2014] EWHC 928 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 2
Durley House Ltd v Firmdale Hotels plc [2014] EWHC 2608 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag
Bogdanovic v Secretary of State for the Home Department [2014] EWHC 2872 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 3
Mitchell v News Group Newspapers Ltd [2013] EWCA Civ 1537; [2014] 2 All ER 430; [2014] 1 WLR 795; (2013) 6 Costs LR 1008 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Nov 2013 BAILII flag 400
Gestmin SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 113
Swain-Mason v Mills & Reeve LLP [2011] EWCA Civ 14; [2011] 1 WLR 2735; [2011] All ER (D) 131 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Jan 2011 BAILII flag 154
R (Public and Commercial Services Union) v Minister for the Civil Service [2010] EWHC 1027 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag
HMRC v Barclays Bank plc [2007] EWCA Civ 442 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 May 2007 BAILII flag 16
RFC 2012 plc v Advocate General for Scotland [2017] UKSC 45; [2017] 4 All ER 654; [2017] 1 WLR 2767; [2017] SLT 799 United Kingdom Supreme Court United Kingdom - Scotland 5 Jul 2017 BAILII flag 60

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