Cobalt Data Centre 2 LLP and Another v R & C Commissioners

Core Citations

CONSIDERED in

• Angeliki Frangou v Ioannis (John) Frangos

REPORTED OPINION OF in

• [2022] STC 2041
• [2022] BTC 32

REFERRED in

• Frangou v Frangos

This document cites

• Glencore Grain Ltd v Flacker Shipping Ltd (Happy Day)
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Storer v Manchester City Council
• Plevin v Paragon Personal Finance Ltd (No 2)
• Rabin v Gerson Berger Association Ltd



See all quotations

• British and Beningtons Ltd v North Western Cachar Tea Company
• Hutcheson (formerly Known as "wer") v Popdog Ltd (formerly known as "rew") News Group Newspapers Ltd
• Commissioners of Inland Revenue v Raphael ; Commissioners of Inland Revenue v Ezra
• The Aramis
• Antoniades v Villiers ; AG Securities v Vaughan
• Souglides v Tweedie and another
• Beesly v Hallwood Estates Ltd
• Samuel (Professionally Known as Seal) v Wadlow
• Parkinson (Sir Lindsay) & Company Ltd v Commissioners of HM Works and Public Buildings
• Milmo v Carreras
• Seven Cable Television Pty Ltd Vtelstra Corporation Ltd
• Street v Mountford
• Morris v Baron & Company
• Beesly v Hallwood Estates Ltd
• Thorn v London (Corporation of)
• United Dominions Corporation (Jamaica) Ltd v Shoucair
• Sookraj v Samaroo
• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• Capital Allowances Act 2001
• Tower MCashback LLP v HM Revenue and Customs
• R (on the application of Cobalt Data Centre 2 LLP and Another) v R & C Commissioners