A D Bly Groundworks and Civil Engineering Ltd and Another v R & C Commissioners

Core Citations

CONSIDERS

• Income Tax Act 2007
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-11
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

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• Corporation Tax Act 2009
• Corporation Tax Act 2009 - Articles : S-54
• Corporation Tax Act 2009 - Articles : S-1290
• Corporation Tax Act 2009 - Articles : S-1291
• Corporation Tax Act 2009 - Articles : S-1296
• Finance Act 2011
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 - Articles : S-18
• Edwards (Inspector of Taxes) v Bairstow

REFERS TO

• Lupton v F.A. & A.B. Ltd
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Chartbrook Ltd v Persimmon Homes Ltd and another

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• Mullarkey and Others v Broad and another
• Scotts Atlantic Management Ltd and another v Revenue and Customs Commissioners
• Camden London Borough Council v Robert Gordon Humphreys and Another
• Avtar Singh v Roshan Dass
• Notting Hill Finance Ltd v Nadeem Sheikh
• Ingenious Games LLP and Others v Revenue and Customs Commissioners
• The Commissioners for HM Revenue and Customs v NCL Investments Ltd
• NCL Investments Ltd and another v Revenue and Customs Commissioners
• Ingenious Games LLP and Others v Revenue and Customs Commissioners
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs
• Macdougall v Knight
• Tasmania (Ship Owners and Freight Owners) v Smith City of Corinth (Owners), The Tasmania
• Ex parte Firth. Re Cowburn
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Council of Civil Service Unions v Minister for the Civil Service
• Pittalis v Grant
• MacKinlay v Arthur Young McClelland Moores & Company
• Mallalieu v Drummond

REPORTED OPINION OF in

• [2024] BTC 515

This document cites

• Lupton v F.A. & A.B. Ltd
• Camden London Borough Council v Robert Gordon Humphreys and Another
• MacKinlay v Arthur Young McClelland Moores & Company
• Council of Civil Service Unions v Minister for the Civil Service
• Mallalieu v Drummond



See all quotations

• Pittalis v Grant
• Mullarkey and Others v Broad and another
• Chartbrook Ltd v Persimmon Homes Ltd and another
• Ex parte Firth. Re Cowburn
• Vodafone Cellular Ltd and Others v Shaw (Inspector of Taxes)
• Macdougall v Knight
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• NCL Investments Ltd and Another
• Owners of the "Tasmania" v Owners of the "City of Corinth"
• Scotts Atlantic Management Ltd and another v Revenue and Customs Commissioners
• Corporation Tax Act 2009
• Finance Act 2011
• Tribunals, Courts and Enforcement Act 2007
• Ingenious Games LLP and Others v Revenue and Customs Commissioners
• Notting Hill Finance Ltd v Nadeem Sheikh
• Avtar Singh v Roshan Dass
• The Commissioners for HM Revenue and Customs v NCL Investments Ltd
• Ingenious Games LLP and Others v Revenue and Customs Commissioners
• NCL Investments Ltd and another v Revenue and Customs Commissioners
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs