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Spring Capital Ltd v Revenue & Customs (PROCEDURE : Strike-out) (Rev 1)   flag 

[2020] UKFTT 12
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th January, 2020

Legislation Cited

Legislation Name Provision
Finance Act 1998 s24

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Barry Edwards v HMRC [2019] UKUT 131 United Kingdom Upper Tribunal United Kingdom 1 May 2019 BAILII flag 100
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 25
Spring Capital Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs - carry forward of losses) [2019] UKFTT 699 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2019 BAILII flag 3
HMRC v Woodstream Europe Ltd [2018] UKUT 398 United Kingdom Upper Tribunal United Kingdom 29 Nov 2018 BAILII flag 5
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
Faulkner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) [2018] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2018 BAILII flag 1
Qureshi v HMRC [2018] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2018 BAILII flag 21
Wightman v Advocate General [2018] CSIH 18 United Kingdom - Scotland circa 2018 flag 7
Spring Capital Ltd v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2017 BAILII flag 4
Raftopoulou v HMRC [2015] UKUT 579 United Kingdom Upper Tribunal United Kingdom 16 Oct 2015 BAILII flag 10
Spring Capital Ltd v HMRC [2015] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2015 BAILII flag 9
HMRC v Fairford Group (in liquidation) and Fairford Partnership Ltd (in liquidation) [2014] UKUT 329 United Kingdom Upper Tribunal United Kingdom 23 Jul 2014 BAILII flag 87
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
Easyair Ltd v Opal Telecom Ltd [2009] EWHC 339 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 61
Doncaster Pharmaceuticals Group Ltd v Bolton Pharmaceutical Co 100 Ltd [2007] FSR 63 United Kingdom circa 2007 flag 292
ICI Chemicals & Polymers Ltd v TTE Training Ltd [2007] EWCA Civ 725 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jun 2007 BAILII flag 391
ED & F Man Liquid Products v Patel [2003] EWCA Civ 472; [2003] 3 All ER 191; [2003] All ER (D) 75; [2004] RPC 171; [2003] CPLR 384; (2003) 24 LS Gaz R 37 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Apr 2003 BAILII flag 655
Royal Brompton Hospital NHS Trust v Hammond (No 5) [2001] EWCA Civ 550; [2001] BLR 297; [2001] Lloyds Rep PN 526; 76 Con LR 621; (2001) 76 Con LR 62 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2001 BAILII flag 417
Swain v Hillman [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 920

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