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Travel Document Service v Revenue and Customs Commissioners 11

[2018] EWCA Civ 549; [2018] 3 All ER 60

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

20th March, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
JTI Acquisition Co (2011) Ltd v Commissioners for His Majesty's Revenue and Customs	[2024] EWCA Civ 652	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2024	BAILII
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
BlackRock Holdco 5, LLC v HMRC	[2024] EWCA Civ 330	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2024	BAILII		2
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
Revenue and Customs v Euromoney Institutional Investor PLC	[2022] UKUT 205	United Kingdom Upper Tribunal	United Kingdom	29 Jul 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
Euromoney Institutional Investor Plc v Revenue & Customs (Corporation Tax - Exchange of shares)	[2021] UKFTT 61	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Mar 2021	BAILII		1
LLC v HMRC	[2020] UKFTT 443	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Nov 2020	BAILII		3
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8

Legislation Cited

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Travel Document Service v Revenue & Customs	[2017] UKUT 45	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2017	BAILII		5
Fidex Ltd v Revenue and Customs Commissioners	[2014] UKUT 454	United Kingdom Upper Tribunal	United Kingdom	13 Nov 2014	BAILII		10
HMRC v DV3 RS Ltd Partnership	[2013] EWCA Civ 907; [2014] 1 WLR 1136	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Jul 2013	BAILII		18
Markem Corporation v Zipher Ltd	[2005] EWCA Civ 267; [2005] RPC 31; [2005] All ER (D) 377	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Mar 2005	BAILII		82
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation	(1983) 70 FLR 447; (1983) 44 ALR 607		Australia	circa 1983	Legal Online / Westlaw		98
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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