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Cape Industrial Services Ltd v Revenue & Customs (CORPORATION TAX - on a purposive construction of s 11)

[2020] UKFTT 162

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

United Kingdom

23rd March, 2020

Legislation Cited

Legislation Name	Provision
Finance Act 1971	s11, s24, s41

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
TowerMcashback LLP 1 v HMRC	[2008] STC (SCD) 1		United Kingdom	circa 2008
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; [2004] 3 WLR 1383; (2004) 76 Tax Cas 446	House of Lords	United Kingdom	25 Nov 2004	BAILII
R v Montila	[2004] EWCA Civ 55; [2005] QB 37; [2005] 1 All ER 113; [2004] 1 WLR 3141; [2004] All ER (D) 386; [2004] LGR 696	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2004	BAILII
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	27 Jun 2003	HKLII
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw
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
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1991] 1 WLR 341		United Kingdom	circa 1991	LexisNexis / Westlaw
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd	[1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423		United Kingdom	circa 1988	LexisNexis / Westlaw
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
Inland Revenue Commissioners v Burmah Oil Co Ltd	(1981) 54 Tax Cas 200; [1982] SC (HL) 114	House of Lords	United Kingdom - Scotland	circa 1982
Aberdeen Construction Group Ltd v Inland Revenue Commissioners	[1978] AC 885; [1978] 1 All ER 962		United Kingdom	circa 1978	LexisNexis / Westlaw
Heather (Inspector of Taxes) v P-E Consulting Group Ltd	[1973] 1 All ER 8		United Kingdom	circa 1973	LexisNexis
Sargaison v Roberts	[1969] 1 WLR 951; [1969] Tax Cas 612		United Kingdom	circa 1969	LexisNexis / Westlaw
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw
Darngavil Coal Co Ltd v Francis ( Inspector of Taxes)	(1913) 7 Tax Cas 1		United Kingdom	circa 1913

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