London Luton Hotel BPRA Property Fund LLP v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2021] BTC 528

REFERRED in

• London Luton Hotel Bpra Property Fund LLP v The Commissioners for HM Revenue and Customs

This document cites

• Wood v Capita Insurance Services Ltd
• MacNiven v Westmoreland Investments Ltd
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Coventry and Solihull Waste Disposal Company Ltd v Russell
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs



See all quotations

• Ben-Odeco Ltd v Powlson
• Council of Civil Service Unions v Minister for the Civil Service
• Pepper (Inspector of Taxes) v Hart
• Tower MCashback LLP v HM Revenue and Customs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Antoniades v Villiers ; AG Securities v Vaughan
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Christianuyi Ltd and Others v Revenue and Customs Commissioners
• J & A Young (Leicester) Ltd and Others
• Barclays Bank Plc and Another v HM Revenue and Customs
• Vaccine Research Ltd Partnership v Revenue and Customs Comrs
• Brain Disorders Research Ltd Partnership and Another v Revenue and Customs Commissioners
• Tower MCashback LLP v HM Revenue and Customs
• London Luton Hotel BPRA Property Fund LLP
• Cheshire Employer and Skills Development Ltd (formerly Total People Ltd) v R & C Commissioners
• Acornwood LLP and Others v Revenue and Customs Commissioners
• Marathon Oil U.K., LLC
• BUPA Insurance Ltd v Revenue and Customs Comrs
• Capital Allowances Act 2001
• Taxation of Chargeable Gains Act 1992
• Finance Act 2014
• Income Tax Act 2007
• Taxes Management Act 1970
• Finance Act 2015
• The Regulatory Reform (Game) Order 2007
• Tower MCashback LLP v HM Revenue and Customs
• Ingenious Games LLP and Others v Revenue and Customs Commissioners
• R (on the application of Cobalt Data Centre 2 LLP and Another) v R & C Commissioners