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Tills Plus Ltd v Revenue and Customs (CORPORATION TAX - R &D - whether expenditure incurred in relation to R &D as defined)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Rossendale Borough Council v Hurstwood Properties (A) Ltd	[2021] UKSC 16; [2022] AC 690; [2021] 2 WLR 1125	United Kingdom Supreme Court	United Kingdom	14 May 2021	BAILII		43
Engineering Co Ltd v HMRC	[2020] UKFTT 497	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Oct 2020	BAILII		4
Investec Asset Finance plc v Revenue and Customs Commissioners	[2020] EWCA Civ 579	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2020	BAILII		12
[2019] For 2018	[2019] For 2018	Court of Exchequer	United Kingdom	circa 2018			2
Fidex Ltd v Revenue and Customs Commissioners	[2016] EWCA Civ 385; [2016] 4 All ER 1063	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Apr 2016	BAILII		24
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Gripple Ltd v HMRC	[2010] EWHC 1609	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Cairns v MacDiarmid	56 Tax Cas 556		United Kingdom	circa 2001			5