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IRC v Trustees of the Sema Group Pension Scheme 7

[2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

19th December, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Kwik-Fit Group Ltd v Revenue And Customs	[2024] EWCA Civ 434	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 May 2024	BAILII		1
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
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8
Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC	[2015] UKFTT 401	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2015	BAILII		2
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13
UBS AG v HM Revenue & Customs	[2006] EWHC 117 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Feb 2006	BAILII		2
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

Legislation Cited

Legislation Name	Provision
Finance Act 1960	s28
Finance Act 1997

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
UBS AG v HM Revenue & Customs	[2006] EWHC 117 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Feb 2006	BAILII		2
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		279
Australian Mutual Provident Society v Commissioner of Inland Revenue	[1961] UKPC 48; [1962] AC 135; [1961] 3 All ER 1051; [1961] TR 371; [1961] 3 WLR 1313	Privy Council	United Kingdom	20 Nov 1961	BAILII		5
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
Greenberg v Inland Revenue Commissioners	[1972] AC 109		United Kingdom	circa 1972	LexisNexis / Westlaw		19
Lomax v Peter Dixon and Son	[1943] KB 671		United Kingdom	circa 1943	LexisNexis / Westlaw		20
IRC v Parker	[1966] AC 141; 43 Tax Cas 396		United Kingdom	circa 1966	LexisNexis / Westlaw		23
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Inland Revenue Commissioners v Joiner	[1975] 1 WLR 1701; 50 Tax Cas 449		United Kingdom	circa 1975	LexisNexis / Westlaw		25
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47

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