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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Swain v Hillman	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis		920
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		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		417
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		391
Doncaster Pharmaceuticals Group Ltd v Bolton Pharmaceutical Co 100 Ltd	[2007] FSR 63		United Kingdom	circa 2007			292
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
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		87
Easyair Ltd v Opal Telecom Ltd	[2009] EWHC 339	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		61
HMRC v Cotter	[2013] UKSC 69; [2013] 1 WLR 3514	United Kingdom Supreme Court	United Kingdom	6 Nov 2013	BAILII		40
First De Sales Ltd Partnership v HMRC	[2018] UKUT 396; [2019] 4 WLR 21	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2018	BAILII		28
R (Derry) v Revenue and Customs Comrs	[2019] UKSC 19; [2019] 1 WLR 2754	United Kingdom Supreme Court	United Kingdom	circa 2019	BAILII		25
Qureshi v HMRC	[2018] UKFTT 115	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2018	BAILII		21
Raftopoulou v HMRC	[2015] UKUT 579	United Kingdom Upper Tribunal	United Kingdom	16 Oct 2015	BAILII		10
Spring Capital Ltd v HMRC	[2015] UKFTT 66	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2015	BAILII		9
Wightman v Advocate General	[2018] CSIH 18		United Kingdom - Scotland	circa 2018			7
HMRC v Woodstream Europe Ltd	[2018] UKUT 398	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2018	BAILII		5
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		4
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		3
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		1