LG Park HT1 Ltd and Others v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2022] STC 1306
• [2022] BTC 517

REVERSED in

• The Commissioners for HM Revenue and Customs v LG Park HT1 Ltd

This document cites

• Fidex Ltd v Revenue and Customs Commissioners
• Walbrook Trustee (Jersey) Ltd and Others v Fattal & Others
• Atlantic Electronics Ltd v The Commissioners for HM Revenue and Customs
• Revenue and Customs Commissioners v Ingenious Games LLP and related appeals
• B & K Lavery Property Trading Partnership v Revenue and Customs Commissioners



See all quotations

• Taxes Management Act 1970
• Tribunals, Courts and Enforcement Act 2007
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• The First-tier Tribunal and Upper Tribunal (Chambers) Order 2010
• Tower MCashback LLP v HM Revenue and Customs
• Investec Asset Finance Plc v The Commissioners of HM Revenue and Customs
• LG Park HT1 Ltd and Others
• Denning and Others v R & C Commissioners