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Stockler v Revenue and Customs (CLOSURE NOTICE APPLICATION - taxpayer is partner in partnerships claiming Business Premises Renovation Allowances)    

Legislation Cited

Cases and Articles Cited

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		2
Beneficial House (Birmingham) Regeneration LLP & Stanley Dock (All Suite) Regeneration LLP v HMRC	[2017] UKFTT 801	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2017	BAILII		5
Frosh v HMRC	[2017] UKUT 320	United Kingdom Upper Tribunal	United Kingdom	8 Aug 2017	BAILII		6
BCM Cayman LP v HMRC	[2017] UKFTT 226	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Mar 2017	BAILII		6
Andreas Michael v HMRC	[2015] UKFTT 577	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Nov 2015	BAILII		16
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
Steven Price v HMRC	[2011] UKFTT 264	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2011	BAILII		8
Eclipse Film Partners No 35 LLP v HMRC	[2009] STC (SCD) 293		United Kingdom	circa 2009			15
Jade Palace Ltd v HMRC	[2006] STC (SCD) 419		United Kingdom	circa 2006			16