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Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC 2

[2015] UKFTT 401

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

14th August, 2015

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
Odey Asset Management LLP v HMRC	[2021] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2021	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1960	s28

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
A H Field (Holdings) Ltd v Revenue and Customs Commissioners	[2012] UKFTT 104	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Feb 2012	BAILII		5
Coales v Revenue and Customs Commissioners	[2012] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2012	BAILII		8
HMRC v Lloyds TSB Equipment Leasing (No 1) Ltd	[2013] UKUT 368	United Kingdom Upper Tribunal	United Kingdom	14 Aug 2013	BAILII		2
HMRC v Lloyds TSB Equipment Leasing (No 1) Ltd	[2014] EWCA Civ 1062	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jul 2014	BAILII		5
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
IRC v Sema Group Pension Scheme Trustees	[2002] EWHC 94	High Court of England and Wales	United Kingdom - England and Wales	circa 2002	BAILII
IRC v Trustees of the Sema Group Pension Scheme	[2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2002	BAILII		7
Spritebeam Ltd v Revenue & Customs	[2015] UKUT 75	United Kingdom Upper Tribunal	United Kingdom	25 Feb 2015	BAILII		8
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13

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