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

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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII		25
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
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
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
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 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