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NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs 6

[2020] EWCA Civ 663; [2020] 1 WLR 4452

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

21st May, 2020

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)	[2024] UKUT 104	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2024	BAILII
Gala Film Partners, LLP v Revenue & Customs (Procedure)	[2023] UKFTT 699	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Aug 2023	BAILII
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5
Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs	[2022] UKFTT 74	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2022	BAILII
A D BLY GROUNDWORKSAND CIVIL ENGINEERING Ltd (2) CHR TRAVEL Ltd v Revenue & Customs (Corporation Tax - whether expense not wholly and exclusively for purposes of trade)	[2021] UKFTT 445	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Nov 2021	BAILII
West Burton Property Ltd v Revenue and Customs (CORPORATION TAX - deferred revenue expenditure)	[2021] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2021	BAILII

Legislation Cited

Legislation Name	Provision
Income Tax Act 1918 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
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
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
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
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Chartbrook Ltd v Persimmon Homes Ltd	[2009] UKHL 38; [2009] 1 AC 1101; [2009] 4 All ER 677; [2009] 3 WLR 267; [2010] 1 All ER (Comm) 365; [2009] All ER (D) 12; 125 Con LR 1	House of Lords	United Kingdom	circa 2009	BAILII		1061
Revenue and Customs Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd	[2007] UKHL 15; [2007] 2 All ER 440; [2007] 1 WLR 1448; [2007] All ER (D) 459; [2007] SC (HL) 105; [2007] SCLR 468	House of Lords	United Kingdom - Scotland	28 Mar 2007	BAILII		12
Jenners Princes Street Edinburgh Ltd v IRC	[1998] STC (SCD) 196		United Kingdom	circa 1998			6
Gallagher v Jones	[1994] Ch 107	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		17
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70
Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd	(1940) 23 Tax Cas 259; 109 LJKB 539	King's Bench	United Kingdom	circa 1940			6

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