|
JTI Acquisitions Co (2011) Ltd v Revenue and Customs (CORPORATION TAX - whether FTT correct to hold loan had unallowable purpose under s 441 and s 442 CTA 2009)
|
[2023] UKUT 194
|
United Kingdom Upper Tribunal
|
United Kingdom
|
7 Aug 2023
|
BAILII
|
|
|
|
SWISS CENTRE LTD v Revenue & Customs (Loan relationships - whether a payment was paid to release a security over land - whether a payment arose from a Co's loan relationship or related transaction)
|
[2023] UKFTT 449
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 May 2023
|
BAILII
|
|
|
|
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)
|
[2022] UKUT 314
|
United Kingdom Upper Tribunal
|
United Kingdom
|
25 Nov 2022
|
BAILII
|
|
2
|
|
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)
|
[2022] UKFTT 166
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Apr 2022
|
BAILII
|
|
1
|
|
Howden Joinery Group PLC & Howden Joinery Ltd v Revenue & Customs
|
[2014] UKFTT 257
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Mar 2014
|
BAILII
|
|
1
|
|
Purolite International Ltd v Revenue & Customs
|
[2012] UKFTT 475
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Jul 2012
|
BAILII
|
|
|
