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Revenue and Customs v Smith and Nephew Overseas Ltd (Tax)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Smith & Nephew Overseas Ltd	[2020] EWCA Civ 299	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2020	BAILII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
GDF Suez Teeside Ltd (formerly Teesside Power Ltd) v HMRC	[2018] EWCA Civ 2075; [2019] 1 All ER 528	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Oct 2018	BAILII		8
Union Castle Mail Steamship Co Ltd v Revenue and Customs (CORPORATION TAX - derivative contracts)	[2018] UKUT 316	United Kingdom Upper Tribunal	United Kingdom	2 Oct 2018	BAILII		3
[2018] Ukut 0393	[2018] UKUT 0393	United Kingdom Upper Tribunal	United Kingdom	circa 2018	BAILII		1
Ball UK Holdings Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)	[2017] UKFTT 457	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jun 2017	BAILII		1
GDF Suez Teesside Ltd v Revenue and Customs (CORPORATION TAX)	[2017] UKUT 68	United Kingdom Upper Tribunal	United Kingdom	17 Feb 2017	BAILII		9
Smith and Nephew Overseas Ltd	[2017] UKFTT 151	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2017	BAILII		3
Greene King PLC v HMRC	[2016] EWCA Civ 782; [2017] 4 WLR 190	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2016	BAILII		4
Union Castle Mail Steamship Co Ltd v HMRC	[2016] UKFTT 526	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jul 2016	BAILII		3
Stagecoach Group Plc v HMRC	[2016] UKFTT 120	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2016	BAILII		6
Commissioners for Revenue & Customs v DCC Holdings (UK) Ltd	(2010) 15 UKSC 58	United Kingdom Supreme Court	United Kingdom	circa 2010	BAILII		1
Flannery v Halifax Estate Agencies Ltd	[1999] 1 WLR 377		United Kingdom	circa 1999	LexisNexis / Westlaw		3
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
2 AC 349	2 AC 349		United Kingdom	circa 1955	LexisNexis / Westlaw		13