LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

HMRC v Smith & Nephew Overseas Ltd     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Barclays Bank PLC v Revenue and Customs (Loan relationships - RCIs and warrants issued by subsidiary and parent companies in the context of the 2008 financial crisis)	[2024] UKFTT 246	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2024	BAILII		1
Union Castle Mail Steamship Co Ltd v HMRC	[2020] EWCA Civ 547	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Apr 2020	BAILII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs v Smith and Nephew Overseas Ltd (Tax)	[2018] UKUT 393	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2018	BAILII		1
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
Smith and Nephew Overseas Ltd	[2017] UKFTT 151	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2017	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
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