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

[2018] UKUT 393
United Kingdom Upper Tribunal
United Kingdom
29th November, 2018

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 flag 2

Legislation Cited

s80, s81, s82, s84
Legislation Name Provision
Finance Act 1998
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
[2018] Ukut 0393 [2018] UKUT 0393 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 1
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 flag 3
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 flag 8
GDF Suez Teesside Ltd v Revenue and Customs (CORPORATION TAX) [2017] UKUT 68 United Kingdom Upper Tribunal United Kingdom 17 Feb 2017 BAILII flag 9
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 flag 1
Smith and Nephew Overseas Ltd [2017] UKFTT 151 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2017 BAILII flag 3
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 flag 3
Stagecoach Group Plc v HMRC [2016] UKFTT 120 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2016 BAILII flag 6
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 flag 4
Commissioners for Revenue & Customs v DCC Holdings (UK) Ltd (2010) 15 UKSC 58 United Kingdom Supreme Court United Kingdom circa 2010 BAILII flag 1
Flannery v Halifax Estate Agencies Ltd [1999] 1 WLR 377 United Kingdom circa 1999 LexisNexis / Westlaw flag 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 flag 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 flag 102
2 AC 349 2 AC 349 United Kingdom circa 1955 LexisNexis / Westlaw flag 13

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