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L
- Edited by:
- Mark McLaughlin
- Publisher:
- Bloomsbury Professional
- Edition:
- 2023/24 edition
- Publication Date:
- March 2024
- Law Stated At:
- 22 February 2024
- Lam (Patricia) v R & C Comrs [2018] UKFTT 310 (TC), [2018] 6 WLUK 298 14.4, 14.8
- Lau v R & C Comrs [2018] UKFTT 230 (TC), [2018] 4 WLUK 377 16.14
- Lee v HMRC [2022] UKFTT 175 (TC), [2022] 5 WLUK 431, [2022] SFTD 1049 14.8, 14.19
- Leekes Ltd v R & C Comrs [2015] UKFTT 93 (TC), [2015] 2 WLUK 894, [2015] SFTD 433, [2016] UKUT 320 (TCC), [2016] STC 1970, [2016] 7 WLUK 231, [2018] EWCA Civ 1185, [2018] 1 WLR 3837, [2018] 4 All ER 504 7.52
- Lewis (Inspector of Taxes) v Rook [1992] 1 WLR 662, [1992] STC 171, [1992] 2 WLUK 223 14.7, 15.8, 15.9
- Llewellyn v R & C Comrs [2013] UKFTT 323 (TC), [2013] 5 WLUK 730 16.38, 16.40
- Lloyds TSB Private Banking (personal representative of Rosemary Antrobus, dec’d) v R & C Comrs [2005] 10 WLUK 212, [2006] 1 EGLR 157, [2006] RVR 138 13.63, 13.77, 13.78, 13.109, 13.110
- Lloyds TSB (personal representative of Antrobus, dec’d) v IRC [2002] 10 WLUK 429, [2002] STC (SCD), [2002] WTLR 1435 13.77, 13.78, 13.104, 13.109, 13.110
- Long (Dr K) v R & C Comrs [2014] UKFTT 199 (TC), [2014] 2 WLUK 502 1.47
- Longson v Baker (Inspector of Taxes) [2001] STC 6, [2000] 11 WLUK 449, 73 TC 415 14.9, 15.8, 15.9
- Lubbock Fine & Co v C & E Comrs (Case C‐63/92) [1994] QB 571, [1994] 3 WLR 261, [1994] STC 101 13.115
- Lynch v Edmondson (Inspector of Taxes) [1998] STI 968 14.45