The Brain Disorders Research Ltd Partnership v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Churchill v Roach

REFERS TO

• Vaccine Research Ltd Partnership v Revenue and Customs Comrs
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Tower MCashback LLP v HM Revenue and Customs

RESUELVE RECURSO

• Brain Disorders Research Ltd Partnership and Another v Revenue and Customs Commissioners

AFFIRMS

• Brain Disorders Research Ltd Partnership and Another v Revenue and Customs Commissioners

CONSIDERS

• Ensign Tankers (Leasing) Ltd v Stokes
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Iswera v Inland Revenue Commissioner

[See more]

• Capital Allowances Act 2001
• Finance Act 2007 - Articles : SCH-4
• Income and Corporation Taxes Act 1988
• Finance Act 1971 - Articles : S-41
• Capital Allowances Act 2001 - Articles : S-439
• Capital Allowances Act 2001
• Capital Allowances Act 2001 - Articles : S-437
• Income and Corporation Taxes Act 1988 - Articles : S-837A

REPORTED OPINION OF in

• [2018] STC 2382
• [2018] BTC 44

REFERRED in

• Bluecrest v HMRC

This document cites

• Churchill v Roach
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ensign Tankers (Leasing) Ltd v Stokes
• Iswera v Inland Revenue Commissioner



See all quotations

• Brain Disorders Research Ltd Partnership and Another
• Vaccine Research Ltd Partnership v Revenue and Customs Comrs
• Brain Disorders Research Ltd Partnership and Another v Revenue and Customs Commissioners
• Income and Corporation Taxes Act 1988
• Capital Allowances Act 2001
• Finance Act 1971
• Income Tax Act 2007
• Tower MCashback LLP v HM Revenue and Customs