Farnborough Airport Properties Company v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Lithgows, Ltd
• Moss Steamship Company v Whinney

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• Farnborough Airport Properties Company and Another v Revenue and Customs Commissioners
• Abbott v Philbin (Inspector of Taxes)
• Pilkington Brothers Ltd v Commissioners of Inland Revenue
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• Farnborough Airport Properties Company Ltd and Another
• Silven Properties Ltd v Royal Bank of Scotland Plc
• A-G v Conroy (1838)
• Gomba Holdings U.K. Ltd v Homan

CONSIDERS

• Income and Corporation Taxes Act 1970
• Finance Act 1973
• Corporation Tax Act 2010

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• Companies Act 1948
• Law of Property Act 1925
• Insolvency Act 1986
• Finance Act 1973 - Articles : S-29
• Income and Corporation Taxes Act 1970 - Articles : S-534
• Income Tax Act 1952 - Articles : S-333
• Corporation Tax Act 2009 - Articles : S-1124

REPORTED OPINION OF in

• [2019] 2 All ER 435
• [2019] STC 517
• [2019] BTC 5

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• [2019] 1 WLR 4077

REFERRED in

• Solange Hoareau v Secretary of State for Foreign and Commonwealth Affairs

This document cites

• Silven Properties Ltd v Royal Bank of Scotland Plc
• Pilkington Brothers Ltd v Commissioners of Inland Revenue
• Abbott v Philbin (Inspector of Taxes)
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• Commissioners of Inland Revenue v Lithgows, Ltd



See all quotations

• Gomba Holdings U.K. Ltd v Homan
• Pilkington Brothers Ltd v Commissioners of Inland Revenue
• A-G v Conroy (1838)
• Farnborough Airport Properties Company Ltd and Another
• Irving v Tesco Stores (Holdings) Ltd
• Moss Steamship Company v Whinney
• Fenlo Ltd v HM Revenue and Customs
• Farnborough Airport Properties Company and Another v Revenue and Customs Commissioners
• Law of Property Act 1925
• Insolvency Act 1986
• Income Tax Act 1952
• Finance Act 1973
• Corporation Tax Act 2009
• Income and Corporation Taxes Act 1970
• Corporation Tax Act 2010
• Companies Act 1948