|
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
|
|
Jenners Princes Street Edinburgh Ltd v IRC
|
[1998] STC (SCD) 196
|
|
United Kingdom
|
circa 1998
|
|
|
6
|
|
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
|
|
NCL Investments Ltd v HMRC
|
[2022] UKSC 9; [2022] 1 WLR 1829
|
United Kingdom Supreme Court
|
United Kingdom
|
23 Mar 2022
|
BAILII
|
|
5
|
|
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
|
|
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
|
|
|
|
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
|
|
|
