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Cozens v HMRC 3

[2015] UKFTT 582

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

United Kingdom

19th November, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
StaysureCoUK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated Co were within that exemption)	[2022] UKFTT 134	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Apr 2022	BAILII
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

Legislation Cited

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fidex Ltd v Revenue and Customs Commissioners	[2014] UKUT 454	United Kingdom Upper Tribunal	United Kingdom	13 Nov 2014	BAILII		10
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13
Iliffe News and Media Ltd v Revenue & Customs	[2012] UKFTT 696	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Nov 2012	BAILII		5
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49

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