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London Luton Hotel BPRA Property Fund LLP v Revenue and Customs     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		3
Stockler v Revenue and Customs (CLOSURE NOTICE APPLICATION - taxpayer is partner in partnerships claiming Business Premises Renovation Allowances)	[2022] UKFTT 132	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Apr 2022	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Pepper v Hart	[1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421	House of Lords	United Kingdom	26 Nov 1992	BAILII		962
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		108
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
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		27
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
Tower MCashback LLP 1 v HMRC	[2010] EWCA Civ 32; [2010] BTC 154	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Feb 2010	BAILII		22
Samarkand Film Partnership No 3 v HMRC	[2017] EWCA Civ 77	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Feb 2017	BAILII		18
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		16
Acornwood LLP v HMRC	[2016] UKUT 361	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2016	BAILII		12
Brain Disorders Research Ltd Partnership v Revenue and Customs (INCOME TAX tax avoidance scheme)	[2017] UKUT 176	United Kingdom Upper Tribunal	United Kingdom	8 May 2017	BAILII		7
Vaccine Research Ltd Partnership v Revenue And Customs	[2014] UKUT 389	United Kingdom Upper Tribunal	United Kingdom	2 Sep 2014	BAILII		6
Tower MCashback (Special Commissioners): Tower MCashback LLP 1 v RCC	[2008] STC (SCD) 1		United Kingdom	circa 2008			6
Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs	[2019] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	15 Nov 2019	BAILII		5
Christianuyi v HMRC	[2018] UKUT 0010	United Kingdom Upper Tribunal	United Kingdom	circa 2018	BAILII		4
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
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		3
London Luton Hotel BPRA Property Fund LLP v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances)	[2019] UKFTT 212	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Mar 2019	BAILII		3
Marathon Oil UK, LLC v HMRC	[2017] UKFTT 822	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Nov 2017	BAILII		3
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		3
[2021] Ukut 0147	[2021] UKUT 0147	United Kingdom Upper Tribunal	United Kingdom	circa 2021	BAILII		1
Stockler v Revenue and Customs (CLOSURE NOTICE APPLICATION - taxpayer is partner in partnerships claiming Business Premises Renovation Allowances)	[2022] UKFTT 132	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Apr 2022	BAILII